Legal Opinion
Anderson v. Commissioner
United States Tax Court
Decided April 29, 1985No. Docket No. 29800-82Unpublished
1Opinion of the Court
A. LEVERE ANDERSON and ESTER L. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anderson v. Commissioner
Docket No. 29800-82.
United States Tax Court
T.C. Memo 1985-205; 1985 Tax Ct. Memo LEXIS 427; 49 T.C.M. (CCH) 1352; T.C.M. (RIA) 85205;
April 29, 1985.
Matthew C. Long, for the petitioners.
Brian Kawamoto, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $10,375 in petitioners' Federal income tax for the year 1978. The sole issue for decision is whether the disposition of a certain real property and the…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- WD Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
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