Legal Opinion

Turner v. Commissioner

United States Tax Court

Decided October 9, 1974No. Docket Nos. 1904-70, 1902-70UnpublishedCited by 1 opinion

1Opinion of the Court

ALBERT W. TURNER and THERESE L. TURNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Turner v. Commissioner

Docket Nos. 1904-70, 1902-70.

United States Tax Court

T.C. Memo 1974-264; 1974 Tax Ct. Memo LEXIS 55; 33 T.C.M. (CCH) 1167; T.C.M. (RIA) 740264;

October 9, 1974, Filed.

Wallace E. Whitmore and W. Stephen McConnell, for the petitioners.

Thomas C. Morrison, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:

Docket No.

Petitioners

Taxable year ended

Deficien…

2Cases cited37 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Malat v. RiddellSupreme Court of the United States · 1966
  3. Sonnenborn v. CommissionerUnited States Tax Court · 1971
  4. Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
  5. Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958

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

3Cited by1 opinion

  1. Estate of Capell v. CommissionerUnited States Tax Court · 1977

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