Legal Opinion
Carroll v. Commissioner
United States Tax Court
Decided May 10, 1978No. Docket No. 1221-75Unpublished
1Opinion of the Court
PRESTON W. CARROLL and DOROTHY CARROLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carroll v. Commissioner
Docket No. 1221-75.
United States Tax Court
T.C. Memo 1978-173; 1978 Tax Ct. Memo LEXIS 340; 37 T.C.M. (CCH) 736; T.C.M. (RIA) 780173;
May 10, 1978, Filed
Ervin M. Entrekin, for the petitioners.
John B. Harper, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1969
$293,044.94
1970
406,237.79
1971
432,503.02
The issues remaining for decision are:…
2Cases cited28 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Riss v. CommissionerUnited States Tax Court · 1971
- Furman v. CommissionerUnited States Tax Court · 1966
- Irvine K. Furman and Lorena K. Furman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Riss v. CommissionerUnited States Tax Court · 1971
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