Legal Opinion
Goodale v. Commissioner
United States Tax Court
Decided July 30, 1981No. Docket No. 16795-79UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT H. GOODALE and BETTY GOODALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goodale v. Commissioner
Docket No. 16795-79.
United States Tax Court
T.C. Memo 1981-397; 1981 Tax Ct. Memo LEXIS 349; 42 T.C.M. (CCH) 551; T.C.M. (RIA) 81397;
July 30, 1981.
Dennis L. Blewitt, for the petitioners.
Debre P. Katz, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: The Commissioner determined a deficiency in the petitioners' Federal income taxes for the taxable year 1976 in the amount of $ 5,619.52. The sole issue for decision is whether a corporate distribution made…
2Cases cited5 opinions
- Fountain v. CommissionerUnited States Tax Court · 1973
- A. G. Attebury Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Clark v. CommissionerUnited States Tax Court · 1972
- McKelvy v. United StatesUnited States Court of Claims · 1973
- Stein v. CommissionerUnited States Tax Court · 1975
3Cited by1 opinion
- Oswald v. CommissionerUnited States Tax Court · 1987