Legal Opinion

Finney v. Commissioner

United States Tax Court

Decided October 28, 1976No. Docket Nos. 6943-74, 7556-74UnpublishedCited by 1 opinion

1Opinion of the Court

BARBARA S. FINNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

JOHN W. FINNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Finney v. Commissioner

Docket Nos. 6943-74, 7556-74.

United States Tax Court

T.C. Memo 1976-329; 1976 Tax Ct. Memo LEXIS 72; 35 T.C.M. (CCH) 1504; T.C.M. (RIA) 760329;

October 28, 1976, Filed

Barbara S. Finney, pro se in docket No. 6943-74.

John W. Finney, pro se in docket No. 7556-74.

Frank J. Coyne, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: In these consolidated cases, the respondent determined the…

2Cases cited17 opinions

  1. Bour v. CommissionerUnited States Tax Court · 1954
  2. Fairclaw v. ForrestCourt of Appeals for the D.C. Circuit · 1942
  3. Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
  4. Kleberg v. CommissionerUnited States Board of Tax Appeals · 1941
  5. Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1934

12 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Blackburn v. CommissionerUnited States Tax Court · 1979

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