Legal Opinion
Reilly v. Commissioner
United States Tax Court
Decided July 5, 1979No. Docket No. 9591-76Unpublished
1Opinion of the Court
JOHN A. REILLY and MARIE C. REILLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reilly v. Commissioner
Docket No. 9591-76.
United States Tax Court
T.C. Memo 1979-253; 1979 Tax Ct. Memo LEXIS 272; 38 T.C.M. (CCH) 1010; T.C.M. (RIA) 79253;
July 5, 1979, Filed
John A. Reilly, pro se.
Dorothy W. Westover, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $2,579 and $4,224 in petitioners' Federal income taxes for 1973 and 1974, respectively. The following issues are presented for decision:
1.…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sharon v. CommissionerUnited States Tax Court · 1976
- Henry v. CommissionerUnited States Tax Court · 1961
- Bodley v. CommissionerUnited States Tax Court · 1971
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