Legal Opinion
Collins v. Commissioner
United States Tax Court
Decided December 20, 1983No. Docket Nos. 10270-82, 10271-82UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES L. COLLINS AND JOAN COLLINS, Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Collins v. Commissioner
Docket Nos. 10270-82, 10271-82.
United States Tax Court
T.C. Memo 1983-762; 1983 Tax Ct. Memo LEXIS 23; 47 T.C.M. (CCH) 713; T.C.M. (RIA) 83762;
December 20, 1983.
Darrell F. Brown, for the petitioners.
Helen T. Repsis, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income tax for 1977, 1978, and 1979 in the respective amounts of $1,170, $1,512.60, and $1,469.23, and an addition to…
2Cases cited6 opinions
- Dole v. CommissionerUnited States Tax Court · 1965
- Benninghoff v. CommissionerUnited States Tax Court · 1978
- Ronald W. Benninghoff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Corliss v. United StatesDistrict Court, W.D. Arkansas · 1983
- Swearingen v. United StatesDistrict Court, D. Colorado · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Billman v. CommissionerUnited States Tax Court · 1984
- Billman v. CommissionerUnited States Tax Court · 1984