Legal Opinion
Richardson v. Commissioner
United States Tax Court
Decided November 9, 1984No. Docket No. 8156-82UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT B. RICHARDSON AND PEARL P. RICHARDSON (deceased), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Richardson v. Commissioner
Docket No. 8156-82.
United States Tax Court
T.C. Memo 1984-595; 1984 Tax Ct. Memo LEXIS 81; 49 T.C.M. (CCH) 67; T.C.M. (RIA) 84595;
November 9, 1984.
George T. Bennett, for the petitioners.
David L. Miller, for the respondent.
GOFFE
MEMORANDUM OPINION
GOFFE, Judge: The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1978 in the amount of $22,027.06. The issue for decision is whether petitioners completed a gift of…
2Cases cited11 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Guest v. CommissionerUnited States Tax Court · 1981
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Eckart v. HubbardMontana Supreme Court · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Davenport v. CommissionerCourt of Appeals for the Tenth Circuit · 1999