Legal Opinion
Masterson v. Commissioner
United States Tax Court
Decided November 25, 1981No. Docket No. 5113-80Unpublished
1Opinion of the Court
THOMAS J. MASTERSON and ELEANOR P. MASTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Masterson v. Commissioner
Docket No. 5113-80
United States Tax Court
T.C. Memo 1981-681; 1981 Tax Ct. Memo LEXIS 60; 42 T.C.M. (CCH) 1758; T.C.M. (RIA) 81681;
November 25, 1981.
Thomas J. Masterson, pro se.
Avery Cousins, III, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $ 54,365. He also determined substantial additions to tax under sections…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- Roberts v. CommissionerUnited States Tax Court · 1974
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