Legal Opinion
Bonner v. Commissioner
United States Tax Court
Decided October 24, 1979No. Docket No. 3763-77UnpublishedCited by 2 opinions
1Opinion of the Court
FRED G. BONNER and MARIE M. BONNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bonner v. Commissioner
Docket No. 3763-77.
United States Tax Court
T.C. Memo 1979-435; 1979 Tax Ct. Memo LEXIS 91; 39 T.C.M. (CCH) 403; T.C.M. (RIA) 79435;
October 24, 1979, Filed
Thomas D. Roberts, for the petitioners.
David Roth, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year
Deficiency
1973
$18,793.00
1974
60,926.00
Because of concessions, the issues remaining for our decision involve only 1974…
2Cases cited11 opinions
- Batterton v. FrancisSupreme Court of the United States · 1977
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Pollack v. CommissionerUnited States Tax Court · 1966
- Fountain v. CommissionerUnited States Tax Court · 1973
- Anderson v. CommissionerUnited States Tax Court · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Pesch v. CommissionerUnited States Tax Court · 1982
- Pesch v. CommissionerUnited States Tax Court · 1982