Legal Opinion
WRAY v. COMMISSIONER
United States Tax Court
Decided December 11, 1978No. Docket No. 2253-77Unpublished
1Opinion of the Court
ROBERT D. WRAY and BARBARA D. WRAY; and KIRK I. PIERCE and SANDRA PIERCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
WRAY v. COMMISSIONER
Docket No. 2253-77.
United States Tax Court
T.C. Memo 1978-488; 1978 Tax Ct. Memo LEXIS 24; 37 T.C.M. (CCH) 1849-81;
December 11, 1978, Filed
Michel G. Emmanuel and J. Baird Lefter, for the petitioners.
Lewis J. Hubbard, Jr., for the respondent
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Petitioners
Year
Deficiency
Robert D. Wray and
Barbara D. Wray
1973
$…
2Cases cited21 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Malat v. RiddellSupreme Court of the United States · 1966
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. International Building Co.Supreme Court of the United States · 1953
- Souffront v. La Compagnie Des Sucreries De Porto RicoSupreme Court of the United States · 1910
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