Legal Opinion
Boucher v. Commissioner
United States Tax Court
Decided May 27, 1981No. Docket No. 14160-78UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT W. BOUCHER and BERNICE L. BOUCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boucher v. Commissioner
Docket No. 14160-78.
United States Tax Court
T.C. Memo 1981-258; 1981 Tax Ct. Memo LEXIS 488; 41 T.C.M. (CCH) 1589; T.C.M. (RIA) 81258;
May 27, 1981.
Paul D. Miller, for the petitioners.
Dan A. Lisonbee, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for calendar years 1974 and 1975 in the amounts of $ 4,768.73 and $ 3,820, respectively. One of the issues raised by the pleadings has…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Thompson v. CommissionerUnited States Tax Court · 1968
- Wright v. CommissionerUnited States Tax Court · 1974
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- McIntosh v. CommissionerUnited States Tax Court · 1985
- McIntosh v. CommissionerUnited States Tax Court · 1985