Legal Opinion
Chapman v. Commissioner
United States Tax Court
Decided March 26, 1997No. Docket Nos. 20342-94, 20363-94, 20560-94Unpublished
1Opinion of the Court
MILO G. AND SARAH E. CHAPMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chapman v. Commissioner
Docket Nos. 20342-94, 20363-94, 20560-94
United States Tax Court
T.C. Memo 1997-147; 1997 Tax Ct. Memo LEXIS 170; 73 T.C.M. (CCH) 2405;
March 26, 1997March 20, 1997, Filed
Joann K. Beck, for petitioners.
Kathey I. Shaw, for respondent.
HAMBLEN
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Judge: By four separate notices of deficiency, respondent determined deficiencies, additions to tax, and penalties in regard to petitioners' Federal income tax as follows:
Milo G. and Sarah E.…
2Cases cited48 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
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