Legal Opinion
Holderness v. Commissioner
United States Tax Court
Decided January 12, 1977No. Docket No. 7997-73Unpublished
1Opinion of the Court
RALPH G. HOLDERNESS and SHIRLEY J. HOLDERNESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Holderness v. Commissioner
Docket No. 7997-73.
United States Tax Court
T.C. Memo 1977-5; 1977 Tax Ct. Memo LEXIS 436; 36 T.C.M. (CCH) 13; T.C.M. (RIA) 770005;
January 12, 1977, Filed
Joseph Levin, for the petitioners.
Joseph Falcone, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency in income tax against the petitioners of $12,992.22 for the taxable year 1968. The following issues remain:
1. Whether petitioners were entitled…
2Cases cited9 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
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