Legal Opinion
O'Neill v. Commissioner
United States Tax Court
Decided October 22, 1963No. Docket No. 94617Unpublished
1Opinion of the Court
Gerald B. O'Neill and Florence M. O'Neill v. Commissioner.
O'Neill v. Commissioner
Docket No. 94617.
United States Tax Court
T.C. Memo 1963-286; 1963 Tax Ct. Memo LEXIS 57; 22 T.C.M. (CCH) 1471; T.C.M. (RIA) 63286;
October 22, 1963
Robert J. Casey, Thomas E. Tyre and John A. Craig, for the petitioners. Colin C. Macdonald, Jr. and Robert E. Shapiro, for the respondent.
MULRONEY
Memorandum Findings of Fact and Opinion
MULRONEY, Judge: The respondent determined a deficiency in petitioners' income tax for 1956 in the amount of $33,657.73. The issues are (1) whether certain amounts received by petitioner…
2Cases cited7 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Barnsley v. CommissionerUnited States Tax Court · 1959
- Gann v. CommissionerUnited States Board of Tax Appeals · 1940
- Heyn v. CommissionerUnited States Tax Court · 1963
- Jessop v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.