Legal Opinion
Keogh v. Commissioner
United States Tax Court
Decided June 23, 1975No. Docket No. 1666-67UnpublishedCited by 6 opinions
1Opinion of the Court
J. VINCENT KEOGH and ROSEMARY B. KEOGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Keogh v. Commissioner
Docket No. 1666-67
United States Tax Court
T.C. Memo 1975-197; 1975 Tax Ct. Memo LEXIS 174; 34 T.C.M. (CCH) 844; T.C.M. (RIA) 750197;
June 23, 1975, Filed
Philip Handelman and Robert M. Trien, for the petitioners.
Larry Kars, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1959, 1960, and 1961 in the amounts of $916.58, $592.08, and $13,100.85,…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Frank v. MangumSupreme Court of the United States · 1915
- Mercoid Corp. v. Mid-Continent Investment Co.Supreme Court of the United States · 1944
- Russell v. PlaceSupreme Court of the United States · 1877
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Schwener v. CommissionerUnited States Tax Court · 1987
- Zecchini v. CommissionerUnited States Tax Court · 1992
- Cipparone v. CommissionerUnited States Tax Court · 1985
- Dubravski v. CommissionerUnited States Tax Court · 1980
- Piazza v. CommissionerUnited States Tax Court · 1985
1 more not listed; retrieve them via the Exa API.