Legal Opinion
Church v. Commissioner
United States Tax Court
Decided July 31, 1978No. Docket Nos. 7682-74, 6206-76, 10990-76UnpublishedCited by 2 opinions
1Opinion of the Court
WALTER L. CHURCH AND ESTATE OF ELINOR F. CHURCH, DECEASED, WALTER L. CHURCH, JR., EXECUTOR, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Church v. Commissioner
Docket Nos. 7682-74, 6206-76, 10990-76.
United States Tax Court
T.C. Memo 1978-295; 1978 Tax Ct. Memo LEXIS 219; 37 T.C.M. (CCH) 1236; T.C.M. (RIA) 78295;
July 31, 1978, Filed
Stephen J. Oppenheim and Morris J. Oppenheim, for the petitioners.
William M. Gross, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined deficiencies in Federal income taxes and fraud penalties as follows:
D…
2Cases cited9 opinions
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988