Legal Opinion
AULD v. COMMISSIONER
United States Tax Court
Decided December 26, 1978No. Docket No. 9509-76Unpublished
1Opinion of the Court
FINLEY G. AULD and VIRGINIA AULD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
AULD v. COMMISSIONER
Docket No. 9509-76.
United States Tax Court
T.C. Memo 1978-508; 1978 Tax Ct. Memo LEXIS 8; 37 T.C.M. (CCH) 1851-86;
December 26, 1978, Filed
Edwin Fradkin,Harvey R. Zeller,John J. O'Toole, and Edwin N. Gross, for the petitioners.
Steven I. Klein, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency and an addition to tax under section 6653(a), Internal Revenue Code of 1954, 1 for the taxable year 1973 in the respective…
2Cases cited12 opinions
- Courtney v. CommissionerUnited States Tax Court · 1957
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Kean v. CommissionerUnited States Tax Court · 1968
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
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