Legal Opinion
Worden v. Commissioner
United States Tax Court
Decided July 15, 1981No. Docket No. 11200-79UnpublishedCited by 1 opinion
1Opinion of the Court
CARL F. JR. AND JACQUELYN C. WORDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Worden v. Commissioner
Docket No. 11200-79.
United States Tax Court
T.C. Memo 1981-366; 1981 Tax Ct. Memo LEXIS 376; 42 T.C.M. (CCH) 399; T.C.M. (RIA) 81366;
July 15, 1981.
Carl F. Worden, Jr., pro se.
Henry E. O'Neill, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 6,535 in petitioners' Federal income tax for the year 1977. After concessions, the issues remaining for decision are:
1. Whether the petitioners are entitled to deductions…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Curphey v. CommissionerUnited States Tax Court · 1980
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Haines v. CommissionerUnited States Tax Court · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Speck v. United StatesUnited States Court of Federal Claims · 1993