Legal Opinion
Haynes v. Commissioner
United States Tax Court
Decided June 25, 1979No. Docket Nos. 5352-77, 6944-77, 7623-77, 7635-77UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES F. HAYNES AND CECILIA D. HAYNES, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Haynes v. Commissioner
Docket Nos. 5352-77, 6944-77, 7623-77, 7635-77.
United States Tax Court
T.C. Memo 1979-240; 1979 Tax Ct. Memo LEXIS 283; 38 T.C.M. (CCH) 950; T.C.M. (RIA) 79240;
June 25, 1979, Filed
Edward C. Cazier, Jr.,Richard K. Seltzer, and Michael E. Mills, for the petitioners.
Richard W. Kennedy, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: In these consolidated cases, respondent determined deficiencies in petitioners' income taxes for 1973 in the following…
2Cases cited15 opinions
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United States v. CattoSupreme Court of the United States · 1966
- Sandor v. CommissionerUnited States Tax Court · 1974
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- Golden Rod Farms, Inc. v. United StatesDistrict Court, N.D. Alabama · 1986