Legal Opinion

Davis v. Commissioner

United States Tax Court

Decided March 23, 1983No. Docket Nos. 2870-80, 2871-80Unpublished

1Opinion of the Court

RICHARD H. DAVIS AND DOROTHY D. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GRANT C. DAVIS AND MARILYN DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Davis v. Commissioner

Docket Nos. 2870-80, 2871-80.

United States Tax Court

T.C. Memo 1983-160; 1983 Tax Ct. Memo LEXIS 629; 45 T.C.M. (CCH) 1070; T.C.M. (RIA) 83160;

March 23, 1983; As Amended May 2, 1983

Julian R. Sayre, for the petitioners.

Martha Combellick, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes…

2Cases cited23 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. United States v. GilmoreSupreme Court of the United States · 1963
  5. Woodward v. CommissionerSupreme Court of the United States · 1970

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