Legal Opinion
Brock v. Commissioner
United States Tax Court
Decided June 16, 1982No. Docket Nos. 6505-77, 6775-78UnpublishedCited by 2 opinions
1Opinion of the Court
THOMAS E., JR. & LOLA V. BROCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MEDICAL MANAGEMENT INC., & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brock v. Commissioner
Docket Nos. 6505-77, 6775-78.
United States Tax Court
T.C. Memo 1982-335; 1982 Tax Ct. Memo LEXIS 410; 44 T.C.M. (CCH) 128; T.C.M. (RIA) 82335;
June 16, 1982.
David M. Buda and Thomas E. Brock, Sr., for the petitioners.
Kenneth P. Dale, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined the following deficiencies in income tax and additions…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Bixby v. CommissionerUnited States Tax Court · 1972
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Dividend Industries, Inc. v. CommissionerUnited States Tax Court · 1987
- Dividend Industries, Inc. v. CommissionerUnited States Tax Court · 1987