Legal Opinion
Blake v. Commissioner
United States Tax Court
Decided October 1, 1981No. Docket Nos. 8549-79, 8550-79UnpublishedCited by 3 opinions
1Opinion of the Court
S. PRESTLEY BLAKE and SETSU BLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; S. PRESTLEY BLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blake v. Commissioner
Docket Nos. 8549-79, 8550-79.
United States Tax Court
T.C. Memo 1981-579; 1981 Tax Ct. Memo LEXIS 165; 42 T.C.M. (CCH) 1336; T.C.M. (RIA) 81579;
October 1, 1981.
Robert K. Gad, III, and Harry K. Mansfield, for the petitioners.
Pamela V. Gibson and Daniel P. Ehrenreich, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined the following deficiencies and…
2Cases cited31 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Golanty v. CommissionerUnited States Tax Court · 1979
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Engdahl v. CommissionerUnited States Tax Court · 1979
26 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- S. Prestley Blake and Setsu Blake v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Greene v. United StatesDistrict Court, S.D. New York · 1992