Legal Opinion

Davis v. Commissioner

United States Tax Court

Decided June 23, 1970No. Docket No. 741-69UnpublishedCited by 2 opinions

1Opinion of the Court

Alan S. Davis and Helen S. Davis v. Commissioner.

Davis v. Commissioner

Docket No. 741-69.

United States Tax Court

T.C. Memo 1970-170; 1970 Tax Ct. Memo LEXIS 189; 29 T.C.M. (CCH) 749; T.C.M. (RIA) 70170;

June 23, 1970, Filed

Milton Cades, J. Russell Cades, and Richard L. Griffith, 165 S. King St., Honolulu, Hawaii, for the petitioners. Leo A. McLaughlin, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1964 in the amount of $214,893.09.

One of the issues raised by the pleadings has been…

2Cases cited4 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Aldon Homes, Inc. v. CommissionerUnited States Tax Court · 1959
  3. Shaw Constr. Co. v. CommissionerUnited States Tax Court · 1961
  4. Noonan v. CommissionerUnited States Tax Court · 1969

3Cited by2 opinions

  1. Otey v. CommissionerUnited States Tax Court · 1978
  2. Otey v. CommissionerUnited States Tax Court · 1978

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