Legal Opinion
Herrick v. Commissioner
United States Tax Court
Decided April 18, 1984No. Docket No. 12356-80Unpublished
1Opinion of the Court
RICHARD T. HERRICK and REGINA W. HERRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Herrick v. Commissioner
Docket No. 12356-80.
United States Tax Court
T.C. Memo 1984-195; 1984 Tax Ct. Memo LEXIS 479; 47 T.C.M. (CCH) 1550; T.C.M. (RIA) 84195;
April 18, 1984.
William A. Cruikshank, Jr.,Stanford I. Millar, and MichaelAntin, for the petitioners.
Michael C. Cohen, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Taxable Year
Deficiency
1974
$19,023
1975
30,057
1976
14,644
The sole…
2Cases cited9 opinions
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Luna v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- Nat Holt and Blanche Holt, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
4 more not listed; retrieve them via the Exa API.