Legal Opinion
Foglesong v. Commissioner
United States Tax Court
Decided September 20, 1976No. Docket Nos. 4725-73, 4726-73UnpublishedCited by 6 opinions
1Opinion of the Court
FREDERICK H. FOGLESONG and ELIZABETH C. FOGLESONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
FRED H. FOGLESONG CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Foglesong v. Commissioner
Docket Nos. 4725-73, 4726-73.
United States Tax Court
T.C. Memo 1976-294; 1976 Tax Ct. Memo LEXIS 109; 35 T.C.M. (CCH) 1309; T.C.M. (RIA) 760294;
September 20, 1976, Filed
James J. Shrager and Charles S. Dunetz, for the petitioners.
Kenneth G. Gordon, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: In these consolidated cases, respondent has…
2Cases cited15 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Ach v. CommissionerUnited States Tax Court · 1964
- Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972
- Lang v. CommissionerSupreme Court of the United States · 1933
- American Sav. Bank v. CommissionerUnited States Tax Court · 1971
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Sargent v. CommissionerCourt of Appeals for the Eighth Circuit · 1991
- Foglesong v. CommissionerCourt of Appeals for the Seventh Circuit · 1982
- Gary A. Sargent and Janice B. Sargent v. Commissioner of Internal Revenue, Steven M. Christoff and Tami Jo Christoff v. Commissioner of Internal Revenue, Steven M. Christoff v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Frederick H. Foglesong and Elizabeth C. Foglesong v. Commissioner of Internal Revenue, Frederick H. Foglesong Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
1 more not listed; retrieve them via the Exa API.