Legal Opinion
Harrison v. Commissioner
United States Tax Court
Decided April 28, 1981No. Docket Nos. 1518-78, 1519-78, 1520-78UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN M. HARRISON AND JANE M. HARRISON, ET AL, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harrison v. Commissioner
Docket Nos. 1518-78, 1519-78, 1520-78.
United States Tax Court
T.C. Memo 1981-211; 1981 Tax Ct. Memo LEXIS 533; 41 T.C.M. (CCH) 1384; T.C.M. (RIA) 81211;
April 28, 1981.
John T. Suter, for the petitioners.
Robyn R. Jones, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined the following deficiencies in the Federal income tax of the petitioners:
Petitioner
Taxable Year Ending
Deficiency
John M. & Jane M. Harrison
12/31/73
$…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Easson v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mizell v. CommissionerUnited States Tax Court · 1988