Legal Opinion
Kenner v. Commissioner
United States Tax Court
Decided October 21, 1974No. Docket Nos. 2761-62, 2762-62, 2763-62Unpublished
1Opinion of the Court
WILLIAM H. KENNER and ELEANOR V. KENNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kenner v. Commissioner
Docket Nos. 2761-62, 2762-62, 2763-62
United States Tax Court
T.C. Memo 1974-273; 1974 Tax Ct. Memo LEXIS 47; 33 T.C.M. (CCH) 1239; T.C.M. (RIA) 740273;
October 21, 1974, Filed
Charles A. Boyle and William M. Phelan, for the petitioners.
Alan M. Jacobson, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: 2 Respondent determined income tax deficiencies and additions to tax in these consolidated cases as follows:
Docket No. 2761-62
Addi…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Reis v. CommissionerUnited States Tax Court · 1942
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Stein v. CommissionerUnited States Tax Court · 1956
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