Legal Opinion
Halligan v. Commissioner
United States Tax Court
Decided June 17, 1986No. Docket Nos. 7418-83, 7419-83, 7420-83, 7421-83Unpublished
1Opinion of the Court
DEWEY D. HALLIGAN and DORIS A. HALLIGAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Halligan v. Commissioner
Docket Nos. 7418-83, 7419-83, 7420-83, 7421-83.
United States Tax Court
T.C. Memo 1986-243; 1986 Tax Ct. Memo LEXIS 362; 51 T.C.M. (CCH) 1203; T.C.M. (RIA) 86243; 7 Employee Benefits Cas. (BNA) 2075;
June 17, 1986.
Dean R. Westly, for the petitioners.
David L. Lau, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Docket No.
Petitioners
Taxable Year
Deficie…
2Cases cited12 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Levenson & Klein, Inc. v. CommissionerUnited States Tax Court · 1977
- Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
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