Legal Opinion

Connolly v. Commissioner

United States Tax Court

Decided October 23, 1975No. Docket No. 3106-74UnpublishedCited by 2 opinions

1Opinion of the Court

GORDON P. CONNOLLY and BETTY H. CONNOLLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Connolly v. Commissioner

Docket No. 3106-74.

United States Tax Court

T.C. Memo 1975-318; 1975 Tax Ct. Memo LEXIS 55; 34 T.C.M. (CCH) 1379; T.C.M. (RIA) 750318;

October 23, 1975, Filed

Richard J. Alfieri, for the petitioners.

William R. McCants, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax for the years 1968 through 1970 as follows:

Year

Deficiency

1968

$ 9,208.04

1969

35,202.17

1970

8,886.50

Several matters having already…

2Cases cited9 opinions

  1. James v. United StatesSupreme Court of the United States · 1961
  2. Aiken v. BurnetSupreme Court of the United States · 1931
  3. Welsh Homes, Incorporated, and v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1960
  4. Weish Homes, Inc. v. CommissionerUnited States Tax Court · 1959
  5. Commissioner of Internal Revenue v. Estate of Ralph W. Simmers, Deceased, Mary E. Simmers, and Mary E. Simmers (Surviving Wife), Commissioner of Internal Revenue v. Ralph W. Simmers and Son, IncorporatedCourt of Appeals for the Fourth Circuit · 1956

4 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. August Urbanek and Estate of Irene Urbanek, Deceased, August Urbanek, Personal Representative v. The United StatesCourt of Appeals for the Federal Circuit · 1984
  2. August Urbanek and Estate of Irene Urbanek, Deceased, August Urbanek, Personal Representative v. The United StatesCourt of Appeals for the Federal Circuit · 1984

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