Legal Opinion

Busking v. Commissioner

United States Tax Court

Decided October 16, 1978No. Docket Nos. 2045-72, 4120-76Unpublished

1Opinion of the Court

GEORGE W. BUSKING and KATHLEEN G. BUSKING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Busking v. Commissioner

Docket Nos. 2045-72, 4120-76.

United States Tax Court

T.C. Memo 1978-415; 1978 Tax Ct. Memo LEXIS 100; 37 T.C.M. (CCH) 1727; T.C.M. (RIA) 78415;

October 16, 1978, Filed

George W. Busking, pro se.

Harvey S. Sander, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: These cases were assigned to and heard by Special Trial Judge Johnston. Pursuant to the order of the Chief Judge dated November 2, 1977, as amended, the provisions of Rule 182, Tax Court…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Commissioner v. FlowersSupreme Court of the United States · 1946
  4. Knetsch v. United StatesSupreme Court of the United States · 1960
  5. Fausner v. CommissionerSupreme Court of the United States · 1973

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