Legal Opinion
Morrison v. Commissioner
United States Tax Court
Decided October 20, 1982No. Docket Nos. 11802-78, 1518-81, 1519-81UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES J. MORRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J.J. MORRISON CONSULTANTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Morrison v. Commissioner
Docket Nos. 11802-78, 1518-81, 1519-81.
United States Tax Court
T.C. Memo 1982-613; 1982 Tax Ct. Memo LEXIS 137; 44 T.C.M. (CCH) 1459; T.C.M. (RIA) 82613;
October 20, 1982.
Marcus Plotkin and Robert W. Siegel, for the petitioners.
James R. Rich, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in income tax of petitioner James J. Morrison for…
2Cases cited22 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. BasyeSupreme Court of the United States · 1973
- Achiro v. CommissionerUnited States Tax Court · 1981
- Ashby v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- RAS of Sand River, Inc. v. CommissionerUnited States Tax Court · 1990