Legal Opinion
Gaines v. Commissioner
United States Tax Court
Decided December 21, 1982No. Docket Nos. 8305-78, 8306-78, 8307-78, 8308-78, 8309-78UnpublishedCited by 1 opinion
1Opinion of the Court
BILLY J. GAINES AND MARTHA C. GAINES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gaines v. Commissioner
Docket Nos. 8305-78, 8306-78, 8307-78, 8308-78, 8309-78.
United States Tax Court
T.C. Memo 1982-731; 1982 Tax Ct. Memo LEXIS 16; 45 T.C.M. (CCH) 363; T.C.M. (RIA) 82731;
December 21, 1982.
S. Ralph Gordon and H. Jere Ford, for the petitioners.
Shuford A. Tucker, Jr., for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Calendar Year or
Date Fiscal Year
Petitioners
End…
2Cases cited57 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Village of Euclid v. Ambler Realty Co.Supreme Court of the United States · 1926
- Agins v. City of TiburonSupreme Court of the United States · 1980
- Kaiser Aetna v. United StatesSupreme Court of the United States · 1979
- Bixby v. CommissionerUnited States Tax Court · 1972
52 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- David R. Webb Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983