Legal Opinion

Hudlow v. Commissioner

United States Tax Court

Decided August 30, 1971No. Docket Nos. 660-69, 661-69, 662-69, 663-69, 664-69, 6042-69UnpublishedCited by 15 opinions

1Opinion of the Court

W. C. Hudlow, Jr., and Jo Ann Hudlow, et al. 1 v. Commissioner.

Hudlow v. Commissioner

Docket Nos. 660-69, 661-69, 662-69, 663-69, 664-69, 6042-69.

United States Tax Court

T.C. Memo 1971-218; 1971 Tax Ct. Memo LEXIS 114; 30 T.C.M. (CCH) 894; T.C.M. (RIA) 71218;

August 30, 1971, Filed

Ford P. Mitchell, 9th Floor Maclellan Bldg., 37042, Chattanooga, Tenn., and William L. Taylor, Jr., for the petitioners. Vallie C. Brooks, for the respondent.

SIMPSON

Memorandum Findings of Fact and Opinion

SIMPSON, Judge: In docket No. 660-69, the respondent determined the following deficiencies in the Federal income tax…

2Cases cited91 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Commissioner v. SunnenSupreme Court of the United States · 1948
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. Helvering v. CliffordSupreme Court of the United States · 1940

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3Cited by15 opinions

  1. Iowa State University of Science & Technology v. United StatesUnited States Court of Claims · 1974
  2. Richard L. Smith Vanalco, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
  3. Polyak v. CommissionerUnited States Tax Court · 1990
  4. Electric Energy, Inc. v. United StatesUnited States Court of Claims · 1987
  5. Baker v. CommissionerUnited States Tax Court · 1981

10 more not listed; retrieve them via the Exa API.

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