Legal Opinion

Bugas v. Commissioner

United States Tax Court

Decided January 27, 1976No. Docket No. 1593-73Unpublished

1Opinion of the Court

JOHN S. BUGAS and The Estate of MARGARET S. BUGAS, Deceased, JOHN S. BUGAS, Co-Executor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bugas v. Commissioner

Docket No. 1593-73.

United States Tax Court

T.C. Memo 1976-21; 1976 Tax Ct. Memo LEXIS 383; 35 T.C.M. (CCH) 76; T.C.M. (RIA) 760021;

January 27, 1976, Filed

Theodore Souris, for the petitioners.

James C. Lynch, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent has determined deficiencies in petitioners' Federal income taxes for the taxable years 1968 and 1969 in the amounts of $9,352 and…

2Cases cited5 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Perez v. JanotaAppellate Court of Illinois · 1969
  3. OP Ganjo, Inc. v. Tri-Urban Realty Co., Inc.New Jersey Superior Court Appellate Division · 1969
  4. St. Vrain Development Co. v. F. & S. DEVELOPMENT CO.Colorado Court of Appeals · 1970
  5. MacKay v. LayColorado Court of Appeals · 1970

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