Legal Opinion
Ireland v. Commissioner
United States Tax Court
Decided September 19, 1979No. Docket Nos. 4892-77; 396-78; 1850-78Unpublished
1Opinion of the Court
MILES W. IRELAND and JANICE IRELAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ireland v. Commissioner
Docket Nos. 4892-77; 396-78; 1850-78.
United States Tax Court
T.C. Memo 1979-386; 1979 Tax Ct. Memo LEXIS 142; 39 T.C.M. (CCH) 193; T.C.M. (RIA) 79386;
September 19, 1979, Filed
F. Timothy Nicholls, for the petitioners.
Gary F. Walker, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Docket No.
Year
Amount
4892-77
1974
$738.69
396-78
1975
758.13
1850-78
1976
412.00
Concessions…
2Cases cited23 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
18 more not listed; retrieve them via the Exa API.