Legal Opinion
Lennon v. Commissioner
United States Tax Court
Decided May 11, 1978No. Docket No. 8675-76Unpublished
1Opinion of the Court
J. HOWARD AND NANCY LENNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Lennon v. Commissioner
Docket No. 8675-76.
United States Tax Court
T.C. Memo 1978-176; 1978 Tax Ct. Memo LEXIS 338; 37 T.C.M. (CCH) 751; T.C.M. (RIA) 780176;
May 11, 1978, Filed
Sam G. Winstead, for the petitioners.
*barry M. Bloom, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $3,126.26, $4,035.23 and $4,218.95 for 1972, 1973 and 1974, respectively. Because of concessions by petitioners, the issues for decision…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Andress v. CommissionerUnited States Tax Court · 1969
- Harry G. Laforge and Mildred E. Laforge v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
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