Legal Opinion
Richard T. Armantrout v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 14, 1978No. 77-1626PublishedCited by 21 opinions
1Per curiam
Three married couples, 1 the husbands being employees of Hamlin, Inc., filed petitions in the Tax Court to obtain a redeter-mination of income tax deficiencies asserted by the Commissioner of Internal Revenue for the years 1971,1972 and 1973. 2 Because the three cases involved the same legal question, they were consolidated for trial by the Tax Court which rendered an opinion in favor of the Government. 67 T.C. 996. All six petitioners filed a notice of appeal.
The petitions alleged that the three male petitioners were employed by Hamlin, Inc., a Delaware corporation, which manufactures,…
2Cases cited6 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. BasyeSupreme Court of the United States · 1973
- Sakol v. CommissionerUnited States Tax Court · 1977
- Teschner v. CommissionerUnited States Tax Court · 1962
- Armantrout v. CommissionerUnited States Tax Court · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Lawrence J. Alves and Myra L. Alves v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Greensboro Pathology Associates, P.A. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Knapp v. CommissionerUnited States Tax Court · 1988
- Warren G. Wheeler, Jr., Jean M. Wheeler, James J. McLaughlin Jr., and Mary K. McLaughlin v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Grant-Jacoby, Inc. v. CommissionerUnited States Tax Court · 1980
16 more not listed; retrieve them via the Exa API.