Legal Opinion
Gilboy v. Commissioner
United States Tax Court
Decided March 22, 1978No. Docket No. 696-76UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES E. GILBOY AND MAXINE B. GILBOY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gilboy v. Commissioner
Docket No. 696-76
United States Tax Court
T.C. Memo 1978-114; 1978 Tax Ct. Memo LEXIS 402; 37 T.C.M. (CCH) 510; T.C.M. (RIA) 780114;
March 22, 1978, Filed
James O. Vollmar, for the petitioners.
Joseph R. Peters, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $19,753.81. The issues for decision are: (1) Whether petitioner 1 is entitled to…
2Cases cited31 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Baldwin v. CommissionerUnited States Tax Court · 1993