Legal Opinion
Seay v. Commissioner
United States Tax Court
Decided December 9, 1974No. Docket No. 8979-72UnpublishedCited by 1 opinion
1Opinion of the Court
TEMPLE W. SEAY, INDIVIDUALLY AND AS SOLE BENEFICIARY OF THE ESTATE OF ELIZABETH S. SEAY, Deceased, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Seay v. Commissioner
Docket No. 8979-72
United States Tax Court
T.C. Memo 1974-305; 1974 Tax Ct. Memo LEXIS 14; 33 T.C.M. (CCH) 1406; T.C.M. (RIA) 740305;
December 9, 1974, Filed.
Robert E. Manuel, for the petitioner.
Randolph D. Mason, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: * Respondent has determined a deficiency of $39,235.08 in petitioners' 1963 Federal income taxes. 1 The sole issue presented is…
2Cases cited4 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Robert I. Ingalls, Jr. And Mrs. Jane S. IngallsCourt of Appeals for the Fifth Circuit · 1968
- Bailey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
- Walker v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
3Cited by1 opinion
- Shannon v. CommissionerUnited States Tax Court · 1993