Legal Opinion
Cash & Lincoln Fence Co. v. Commissioner
United States Tax Court
Decided June 15, 1982No. Docket Nos. 4388-80, 4389-80Unpublished
1Opinion of the Court
CASH AND LINCOLN FENCE COMPANY, a California Corporation, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDGAR C. CASH and JOSEPHINE CASH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cash & Lincoln Fence Co. v. Commissioner
Docket Nos. 4388-80, 4389-80.
United States Tax Court
T.C. Memo 1982-331; 1982 Tax Ct. Memo LEXIS 415; 44 T.C.M. (CCH) 110; T.C.M. (RIA) 82331;
June 15, 1982.
Timothy R. Nibler, for the petitioners.
Henry E. O'Neill, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined the following deficiencies and…
2Cases cited8 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- O'Dwyer v. CommissionerUnited States Tax Court · 1957
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
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