Legal Opinion
Nichols v. Commissioner
United States Tax Court
Decided May 21, 1973No. Docket No. 2485-71Unpublished
1Opinion of the Court
WAYNE B. NICHOLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nichols v. Commissioner
Docket No. 2485-71
United States Tax Court
T.C. Memo 1973-114; 1973 Tax Ct. Memo LEXIS 173; 32 T.C.M. (CCH) 507; T.C.M. (RIA) 73114;
May 21, 1973, Filed
Wayne B. Nichols, pro se
Wright Tisdale, Jr., for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax in the amount of $1,927 for the taxable year 1967.
The issue for decision is whether petitioner received a constructive dividend under section 301(a) of the Internal…
2Cases cited11 opinions
- Monroe Zipp and Helen Zipp v. Commissioner of Internal Revenue, Bernard Zipp and Jean B. Zipp v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Ciaio v. CommissionerUnited States Tax Court · 1967
- Cox v. CommissionerUnited States Tax Court · 1971
- Bennett v. CommissionerUnited States Tax Court · 1972
- Rita G. Shephard, Guardian of Susan Shephard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
6 more not listed; retrieve them via the Exa API.