Legal Opinion
Lucas v. Commissioner
United States Tax Court
Decided December 15, 1966No. Docket No. 1079-65Unpublished
1Opinion of the Court
John S. and Elizabeth R. Lucas v. Commissioner.
Lucas v. Commissioner
Docket No. 1079-65.
United States Tax Court
T.C. Memo 1966-270; 1966 Tax Ct. Memo LEXIS 14; 25 T.C.M. (CCH) 1375; T.C.M. (RIA) 66270;
December 15, 1966
Henry C. Harvey, 1750 Union Commerce Bldg., Cleveland, Ohio, for the petitioners. John P. Graham, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent has determined a deficiency of $26,254.12 in the income tax of the petitioners for 1960. The only issue for determination is the correctness of the respondent's determination that $68,100.62…
2Cases cited6 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- United States v. PatrickSupreme Court of the United States · 1963
- Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Wilson v. Comm'rUnited States Tax Court · 1961
- Morgan v. CommissionerUnited States Tax Court · 1961
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