Legal Opinion
McLellan v. Commissioner
United States Tax Court
Decided January 28, 1975No. Docket Nos. 358-71, 359-71Unpublished
1Opinion of the Court
ERIS BERNARD McLELLAN, Transferee, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ERIS W. and FRANCES McLELLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McLellan v. Commissioner
Docket Nos. 358-71, 359-71.
United States Tax Court
T.C. Memo 1975-15; 1975 Tax Ct. Memo LEXIS 355; 34 T.C.M. (CCH) 62; T.C.M. (RIA) 750015;
January 28, 1975, Filed
Robert T. Jackson and William D. Brooks, for the petitioners.
J. Leon Fetzer, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal income tax of Eris W. and…
2Cases cited14 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Gobins v. Comm'rUnited States Tax Court · 1952
- Robert Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Ginsberg v. CommissionerUnited States Tax Court · 1961
- BLOUNT v. BlountMississippi Supreme Court · 1957
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