Legal Opinion
Felix v. Commissioner
United States Tax Court
Decided March 2, 1981No. Docket No. 4138-78Unpublished
1Opinion of the Court
PETER G. FELIX and ANGIE P. FELIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Felix v. Commissioner
Docket No. 4138-78.
United States Tax Court
T.C. Memo 1981-99; 1981 Tax Ct. Memo LEXIS 645; 41 T.C.M. (CCH) 1040; T.C.M. (RIA) 81099;
March 2, 1981.
Francis X. McCormick and John R. Blasi, for the petitioners.
Bernard Wishnia, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined a deficiency of $ 13,467.22 in petitioners' Federal income tax for 1971. After concessions, the only issue presented is whether two corporations whose stock was sold…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- August v. CommissionerUnited States Tax Court · 1958
- Temkin v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. James B. Kelley and Lena S. Kelley, and John Waltman and Doris WaltmanCourt of Appeals for the Fifth Circuit · 1961
9 more not listed; retrieve them via the Exa API.