Legal Opinion
Sanderson v. Commissioner
United States Tax Court
Decided February 22, 1977No. Docket No. 1324-73UnpublishedCited by 2 opinions
1Opinion of the Court
BRUCE A. SANDERSON and DOROTHY SANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sanderson v. Commissioner
Docket No. 1324-73.
United States Tax Court
T.C. Memo 1977-40; 1977 Tax Ct. Memo LEXIS 399; 36 T.C.M. (CCH) 174; T.C.M. (RIA) 770040; 57 Oil & Gas Rep. 296;
February 22, 1977, Filed
Ivan R. Wainer, for the petitioners.
George W. McDonald, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' income taxes as follows:
Taxable Year
Deficiency
1968
$48,102.39
1969
22,125.00
At issue is whether petitioners…
2Cases cited12 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Burck v. CommissionerUnited States Tax Court · 1975
- Burgess v. CommissionerUnited States Tax Court · 1947
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Stradlings Bldg. Materials, Inc. v. CommissionerUnited States Tax Court · 1981
- Stradlings Bldg. Materials, Inc. v. CommissionerUnited States Tax Court · 1981