Legal Opinion
O'Connell v. Commissioner
United States Tax Court
Decided September 25, 1980No. Docket No. 4524-78Unpublished
1Opinion of the Court
JAMES O'CONNELL AND MARGARET MUREL O'CONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Connell v. Commissioner
Docket No. 4524-78.
United States Tax Court
T.C. Memo 1980-432; 1980 Tax Ct. Memo LEXIS 160; 41 T.C.M. (CCH) 62; T.C.M. (RIA) 80432;
September 25, 1980, Filed
John R. Kline, for the petitioners.
Stewart C. Walz, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' income tax as follows:
Year
Deficiency
1974
$15,726.99
1975
10,623.45
The issues are (1) whether petitioner James O'Connell, executor of his…
2Cases cited4 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Iowa Bridge Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Breidert v. CommissionerUnited States Tax Court · 1968