Legal Opinion

Pullman v. Commissioner

United States Tax Court

Decided August 18, 1964No. Docket Nos. 2481-62, 2482-62Unpublished

1Opinion of the Court

Henry and Helen Pullman v. Commissioner. Jack and Victoria Pullman v. Commissioner.

Pullman v. Commissioner

Docket Nos. 2481-62, 2482-62.

United States Tax Court

T.C. Memo 1964-218; 1964 Tax Ct. Memo LEXIS 119; 23 T.C.M. (CCH) 1310; T.C.M. (RIA) 64218;

August 18, 1964

Alonzo W. Watson, Jr., and C. Preston Allen, Deseret Bldg., Salt Lake City, Utah, for the petitioners. James Booher, for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent has determined deficiencies in petitioners' income tax for the years and in the amounts as follows:

Petitioner

Docket No.

Year

Def…

2Cases cited6 opinions

  1. Pepper v. LittonSupreme Court of the United States · 1939
  2. Hill v. Erwin Mills, Inc.Supreme Court of North Carolina · 1954
  3. Kaufmann v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
  4. Overton v. CommissionerUnited States Tax Court · 1946
  5. Overton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947

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