Legal Opinion
Watson v. Commissioner
United States Tax Court
Decided August 15, 1977No. Docket Nos. 2039-75, 2318-75, 2320-75, 2693-76Unpublished
1Opinion of the Court
JOYCE KARBACH WATSON, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Watson v. Commissioner
Docket Nos. 2039-75, 2318-75, 2320-75, 2693-76.
United States Tax Court
T.C. Memo 1977-268; 1977 Tax Ct. Memo LEXIS 171; 36 T.C.M. (CCH) 1084; T.C.M. (RIA) 770268;
August 15, 1977, Filed
Robert W. Simmer, for the petitioners in docket Nos. 2039-75, 2320-75, and 2693-76.
Joe H. Reynolds and Henry A. Sauer, Jr., for the petitioner in docket No. 2318-75.
William T. Overton, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent…
2Cases cited13 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Fuchs v. CommissionerUnited States Tax Court · 1966
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Schongalla v. HickeyCourt of Appeals for the Second Circuit · 1945
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