Legal Opinion
Duley v. Commissioner
United States Tax Court
Decided May 20, 1981No. Docket Nos. 3136-79, 6632-79Unpublished
1Opinion of the Court
CAROL DEAN DULEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ORVILLE E. DULEY AND DOROTHY R. DULEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Duley v. Commissioner
Docket Nos. 3136-79, 6632-79.
United States Tax Court
T.C. Memo 1981-246; 1981 Tax Ct. Memo LEXIS 497; 41 T.C.M. (CCH) 1521; T.C.M. (RIA) 81246;
May 20, 1981.
Carol Dean Duley, pro se.
Phillip Singer, for petitioners in Docket No. 6632-79.
Alan J. Pinner, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: In these consolidated cases respondent determined the following…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
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