Legal Opinion
Thompson v. Commissioner
United States Tax Court
Decided February 8, 1983No. Docket Nos. 8307-75, 8314-75, 4325-76, 4326-76, 5125-80Unpublished
1Opinion of the Court
DeWITT C. THOMPSON, III AND DIANA R. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THOMPSON & GREEN MACHINERY CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thompson v. Commissioner
Docket Nos. 8307-75, 8314-75, 4325-76, 4326-76, 5125-80.
United States Tax Court
T.C. Memo 1983-81; 1983 Tax Ct. Memo LEXIS 700; 45 T.C.M. (CCH) 693; T.C.M. (RIA) 83081;
February 8, 1983.
Ervin M. Entrekin and Mark H. Westlake, for the petitioners.
Charles W. Kite, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined…
2Cases cited73 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Foster v. Comm'rUnited States Tax Court · 1983
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