Legal Opinion
De Voe v. Commissioner
United States Tax Court
Decided September 24, 1986No. Docket No. 29360-82Unpublished
1Opinion of the Court
CLAYTON E. DEVOE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
De Voe v. Commissioner
Docket No. 29360-82.
United States Tax Court
T.C. Memo 1986-477; 1986 Tax Ct. Memo LEXIS 133; 52 T.C.M. (CCH) 641; T.C.M. (RIA) 86477;
September 24, 1986.
J. Robert Riley, for the petitioner.
R. Alan Lockyear, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year Ended
Deficiency
December 31, 1978
1 $39,946.00
December 31, 1979
744.00
December 31, 1980
18,095.00
The primary issues for determination…
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Knetsch v. United StatesSupreme Court of the United States · 1960
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