Legal Opinion
Drew v. Commissioner
United States Tax Court
Decided February 17, 1972No. Docket Nos. 4134-69, 4154-69, 4155-69, 4156-69UnpublishedCited by 1 opinion
1Opinion of the Court
Horace Drew and Betty B. Drew, et al., 1 v. Commissioner.
Drew v. Commissioner
Docket Nos. 4134-69, 4154-69, 4155-69, 4156-69.
United States Tax Court
T.C. Memo 1972-40; 1972 Tax Ct. Memo LEXIS 215; 31 T.C.M. (CCH) 143; T.C.M. (RIA) 72040;
February 17, 1972, Filed.
William R. Frazier, 816 Atlantic Nat'l Bank Bldg., 121 West Forsyth St., Jacksonville, Fla., for the petitioners. Robert W. Goodman, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined deficiencies in Federal income taxes and additions thereto under section 6653(a) 2 as follows:
*2*H…
2Cases cited43 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- James v. United StatesSupreme Court of the United States · 1961
- Crane v. CommissionerSupreme Court of the United States · 1947
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
38 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Keefe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2020