Legal Opinion
Wentworth v. Commissioner
United States Tax Court
Decided September 10, 1973No. Docket No. 3913-71UnpublishedCited by 1 opinion
1Opinion of the Court
THEODORE O. WENTWORTH and SHIRLEY M. WENTWORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wentworth v. Commissioner
Docket No. 3913-71.
United States Tax Court
T.C. Memo 1973-199; 1973 Tax Ct. Memo LEXIS 89; 32 T.C.M. (CCH) 925; T.C.M. (RIA) 73199;
September 10, 1973, Filed
Bart A. Brown, Jr., J. Neal Gardner, and Conrad Magrish, for the petitioners.
Juandell D. Glass, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: The Commissioner determined deficiencies in petitioners' income tax as follows: 2
Year
Deficiency
1964
$145,695.49
1965
115,385.00
1966
2,523.…
2Cases cited11 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Baird v. CommissionerUnited States Tax Court · 1955
- Haber v. CommissionerUnited States Tax Court · 1969
- Jack Haber and Doris Haber v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Theodore O. Wentworth and Shirley M. Wentworth v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1975