Legal Opinion
Curran v. Commissioner
United States Tax Court
Decided February 27, 1984No. Docket No. 488-80UnpublishedCited by 1 opinion
1Opinion of the Court
DANIEL B. CURRAN and RUTH CURRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Curran v. Commissioner
Docket No. 488-80.
United States Tax Court
T.C. Memo 1984-92; 1984 Tax Ct. Memo LEXIS 585; 47 T.C.M. (CCH) 1160; T.C.M. (RIA) 84092;
February 27, 1984.
Lawrence W. Campbell, for the petitioners.
H. Steven New, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for calendar year 1975 in the amount of $247,499 and an addition to tax under section 6653(a)1 in the amount of $12,375. 2 On February 10,…
2Cases cited18 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Crane v. CommissionerSupreme Court of the United States · 1947
- Burnet v. LoganSupreme Court of the United States · 1931
- Eckert v. BurnetSupreme Court of the United States · 1931
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bassing v. United StatesCourt of Appeals for the Federal Circuit · 2009