Legal Opinion
Orchard v. Commissioner
United States Tax Court
Decided February 24, 1975No. Docket No. 7290-72Unpublished
1Opinion of the Court
ROBERT H. ORCHARD and LOIS N. ORCHARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Orchard v. Commissioner
Docket No. 7290-72
United States Tax Court
T.C. Memo 1975-31; 1975 Tax Ct. Memo LEXIS 341; 34 T.C.M. (CCH) 205; T.C.M. (RIA) 750031;
February 24, 1975, Filed
Harold G. Blatt and Juan D. Keller, for the petitioners.
James E. Cannon, for the respondent.
WILBUR
MEMORANDUM OPINION
WILBUR, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1969 and 1970 in the amounts of $14,842.00 and $26,304.13, respectively. Due to concessions made by the…
2Cases cited4 opinions
- Holmes v. CommissionerUnited States Tax Court · 1971
- Waterman Steamship Corporation v. United StatesDistrict Court, S.D. Alabama · 1962
- Goss v. CommissionerUnited States Tax Court · 1973
- Harold G. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961