Legal Opinion
Guzowski v. Commissioner
United States Tax Court
Decided June 30, 1967No. Docket Nos. 6042-64 - 6046-64, 2718-65 - 2721-65UnpublishedCited by 2 opinions
1Opinion of the Court
Ray Guzowski and Donna E. Guzowski, et al. 1 v. Commissioner.
Guzowski v. Commissioner
Docket Nos. 6042-64 - 6046-64, 2718-65 - 2721-65.
United States Tax Court
T.C. Memo 1967-145; 1967 Tax Ct. Memo LEXIS 115; 26 T.C.M. (CCH) 666; T.C.M. (RIA) 67145;
June 30, 1967
Charles D. Savage, 2150 Guardian Bldg., Detroit, Mich., for the petitioners. Carl W. Kloepfer, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined the following deficiencies and additions to petitioners' tax; petitioners contest the deficiencies and additions to tax and claim the…
2Cases cited13 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Thacher v. LoweDistrict Court, S.D. New York · 1922
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kling v. CommissionerUnited States Tax Court · 1981
- Prizant v. CommissionerUnited States Tax Court · 1971