Legal Opinion
Guinn v. Commissioner
United States Tax Court
Decided July 13, 1983No. Docket No. 13538-79UnpublishedCited by 4 opinions
1Opinion of the Court
EDWARD W. GUINN and ADDIE L. GUINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Guinn v. Commissioner
Docket No. 13538-79
United States Tax Court
T.C. Memo 1983-401; 1983 Tax Ct. Memo LEXIS 383; 46 T.C.M. (CCH) 709; T.C.M. (RIA) 83401;
July 13, 1983.
M. Clifton Maxwell, for the petitioners.
Raymond L. Collins, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes and additions to taxes for the years 1967 through 1972 in the amounts as set forth below:
Edward W. Guinn
Additions to Tax
Year
Deficiency
Sec.…
2Cases cited17 opinions
- Golanty v. CommissionerUnited States Tax Court · 1979
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. MitchellSupreme Court of the United States · 1971
- Allen v. CommissionerUnited States Tax Court · 1979
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Andrew Toussaint and Isela C. Toussaint v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Toussaint v. CommissionerUnited States Tax Court · 1984
- Seidenfeld v. CommissionerUnited States Tax Court · 1995
- Seidenfeld v. CommissionerUnited States Tax Court · 1995