Legal Opinion
Frazier v. Commissioner
United States Tax Court
Decided July 3, 1975No. Docket No. 9145-72UnpublishedCited by 2 opinions
1Opinion of the Court
FREDERICK M. FRAZIER and ALICIA FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frazier v. Commissioner
Docket No. 9145-72.
United States Tax Court
T.C. Memo 1975-220; 1975 Tax Ct. Memo LEXIS 153; 34 T.C.M. (CCH) 951; T.C.M. (RIA) 750220;
July 3, 1975, Filed
Paul R. Hodgson and James R. Hays, for the petitioners.
Randolph A. Monsur, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1969 in the amount of $ 278,919.24. The issues for decision are:(1) Whether…
2Cases cited43 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Putnam v. CommissionerSupreme Court of the United States · 1956
38 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Baker Hughes Inc. v. United StatesDistrict Court, S.D. Texas · 2018
- MCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner v. CommissionerUnited States Tax Court · 2019