Legal Opinion

Bransford v. Commissioner

United States Tax Court

Decided September 19, 1977No. Docket Nos. 1520-74, 1573-74, 1574-74, 1575-74, 6536-75Unpublished

1Opinion of the Court

JOHN S. BRANSFORD and HELEN D. BRANSFORD, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bransford v. Commissioner

Docket Nos. 1520-74, 1573-74, 1574-74, 1575-74, 6536-75.

United States Tax Court

T.C. Memo 1977-314; 1977 Tax Ct. Memo LEXIS 122; 36 T.C.M. (CCH) 1262; T.C.M. (RIA) 770314;

September 19, 1977, Filed

Lawrence Dortch and Justin P. Wilson, for the petitioners in docket No. 1520-74.

Ervin M. Entrekin,John C. Tune, and John W. Nelley, Jr., for the petitioners in docket Nos. 1573-74, 1574-74, and 1575-74.

James David Leckrone, for the petitioner in docket No. 6536-75.

Robe…

2Cases cited26 opinions

  1. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  2. Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
  3. Thrift v. CommissionerUnited States Tax Court · 1950
  4. United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
  5. Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972

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