Legal Opinion
Norwood v. Commissioner
United States Tax Court
Decided December 19, 1983No. Docket No. 3108-79Unpublished
1Opinion of the Court
CHARLES A. NORWOOD and JUDY A. NORWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Norwood v. Commissioner
Docket No. 3108-79.
United States Tax Court
T.C. Memo 1983-755; 1983 Tax Ct. Memo LEXIS 30; 47 T.C.M. (CCH) 683; T.C.M. (RIA) 83755;
December 19, 1983.
Stephen G. Salley, for petitioners.
Jane T. Dickinson, for respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1974 and 1976 in the amounts of $38,395.28 and $4,414.00, respectively. Some of the issues raised by the…
2Cases cited9 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Sherman v. CommissionerUnited States Tax Court · 1952
- George T. Smith and Clela v. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
- Cassella v. TiberioOhio Supreme Court · 1948
- Dionne v. Columbus Mills, Inc.District Court of Appeal of Florida · 1975
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