Legal Opinion
Tennessee Securities, Inc. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided April 1, 1982No. Nos. 79-1415, 79-1416, 79-1417 and 79-1418PublishedCited by 7 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
This appeal from the decision of the United States Tax Court challenges federal income tax deficiencies assessed against petitioners, Tennessee Securities, Inc., Charles *572R. Gaw, Lloyd E. Gaw, and Doyle S. Gaw. The memorandum opinion of the Tax Court is reported at P-H Memo T.C. H 78,434. Although petitioners raise a number of issues on appeal, we find no error in the decision below and affirm.
Tennessee Securities, Inc., (TSI) is a Nashville broker-dealer firm engaged in the business of underwriting securities distributions and effecting securities…
2Cases cited10 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- United States v. GeneresSupreme Court of the United States · 1972
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kean v. CommissionerUnited States Tax Court · 1988
- Huff v. CommissionerUnited States Tax Court · 1983
- Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Daniel Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Tennessee Securities, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
2 more not listed; retrieve them via the Exa API.