Legal Opinion
Peck v. Commissioner
United States Tax Court
Decided January 12, 1982No. Docket Nos. 7771-79, 12398-80UnpublishedCited by 4 opinions
1Opinion of the Court
DONALD A. PECK and JUDITH W. PECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peck v. Commissioner
Docket Nos. 7771-79, 12398-80.
United States Tax Court
T.C. Memo 1982-17; 1982 Tax Ct. Memo LEXIS 732; 43 T.C.M. (CCH) 291; T.C.M. (RIA) 82017;
January 12, 1982.
Harry J. Kaplin, for the petitioners.
Rebecca T. Hill, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: In these consolidated cases, respondent determined deficiencies of $ 4,269, $ 11,595, and $ 14,201 in petitioners' Federal income taxes for the years 1974, 1975, and 1976, respectively. Due to…
2Cases cited20 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Peck v. CommissionerUnited States Tax Court · 1988
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Peck v. CommissionerUnited States Tax Court · 1988