Legal Opinion
Goodenough v. Commissioner
United States Tax Court
Decided January 28, 1980No. Docket No. 4776-78Unpublished
1Opinion of the Court
PHILLIPS J. GOODENOUGH and MARGARET GOODENOUGH, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goodenough v. Commissioner
Docket No. 4776-78.
United States Tax Court
T.C. Memo 1980-28; 1980 Tax Ct. Memo LEXIS 562; 39 T.C.M. (CCH) 972; T.C.M. (RIA) 80028;
January 28, 1980, Filed
Richard N. Rapoport, for the petitioners.
Barbara Leonard, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined deficiencies in petitioners' 1973 income tax liability in the amount of $3,779.00.
After concessions by the parties, the only issue remaining is whether a…
2Cases cited10 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- United States v. GeneresSupreme Court of the United States · 1972
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
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