Legal Opinion
Beaugard v. Commissioner
United States Tax Court
Decided August 13, 1980No. Docket Nos. 4661-78, 4739-78Unpublished
1Opinion of the Court
PETER A. BEAUGARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EILEEN M. BEAUGARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beaugard v. Commissioner
Docket Nos. 4661-78, 4739-78.
United States Tax Court
T.C. Memo 1980-311; 1980 Tax Ct. Memo LEXIS 269; 40 T.C.M. (CCH) 962; T.C.M. (RIA) 80311;
August 13, 1980, Filed
John William Lyttle, Jr., for the petitioner in docket No. 4739-78.
Francis J. Strapp, Jr., for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined the following deficiencies and additions to tax in petitioners' Federal income taxes for…
2Cases cited11 opinions
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- Neubecker v. CommissionerUnited States Tax Court · 1975
- Van Vlaanderen v. CommissionerUnited States Tax Court · 1948
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Reighley v. CommissionerUnited States Tax Court · 1951
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