Legal Opinion

Kindschi v. Commissioner

United States Tax Court

Decided December 6, 1979No. Docket Nos. 3106-77, 3107-77, 3108-77, 3109-77, 3110-77, 3111-77, 3112-77, 3113-77, 3114-77, 3115-77, 3116-77, 3117-77, 3118-77, 3119-77, 3120-77, 6856-77Unpublished

1Opinion of the Court

LESLIE G. KINDSCHI and SIGNE S. KINDSCHI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kindschi v. Commissioner

Docket Nos. 3106-77, 3107-77, 3108-77, 3109-77, 3110-77, 3111-77, 3112-77, 3113-77, 3114-77, 3115-77, 3116-77, 3117-77, 3118-77, 3119-77, 3120-77, 6856-77.

United States Tax Court

T.C. Memo 1979-489; 1979 Tax Ct. Memo LEXIS 33; 39 T.C.M. (CCH) 638; T.C.M. (RIA) 79489;

December 6, 1979, Filed

Thomas G. Ragatz,David F. Grams, and Stephen B. Braden, for the petitioners.

Scott R. Cox, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent…

2Cases cited22 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
  4. Merrill v. CommissionerUnited States Tax Court · 1963
  5. Baird v. CommissionerUnited States Tax Court · 1977

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