Legal Opinion

Oringderff v. Commissioner

United States Tax Court

Decided March 19, 1979No. Docket No. 3879-77Unpublished

1Opinion of the Court

JOHN N. ORINGDERFF and BARBARA ORINGDERFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Oringderff v. Commissioner

Docket No. 3879-77.

United States Tax Court

T.C. Memo 1979-93; 1979 Tax Ct. Memo LEXIS 430; 38 T.C.M. (CCH) 402; T.C.M. (RIA) 79093;

March 19, 1979, Filed

William P. Trenkle, Jr. and Jack E. Dalton, for the petitioners.

Dale P. Kensinger, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1973 and 1974 in the amounts of $145,507.14 and $30,052.32,…

2Cases cited6 opinions

  1. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  2. W. W. Windle Co. v. CommissionerUnited States Tax Court · 1976
  3. United States v. New York Coffee & Sugar Exchange, Inc.Supreme Court of the United States · 1924
  4. Muldrow v. CommissionerUnited States Tax Court · 1962
  5. Kurtin v. CommissionerUnited States Tax Court · 1956

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