Legal Opinion
Giberson v. Commissioner
United States Tax Court
Decided June 16, 1982No. Docket Nos. 10106-79, 10107-79Unpublished
1Opinion of the Court
ELWOOD C. GIBERSON AND MARJORIE H. GIBERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ELWOOD C. GIBERSON CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Giberson v. Commissioner
Docket Nos. 10106-79, 10107-79.1
United States Tax Court
T.C. Memo 1982-338; 1982 Tax Ct. Memo LEXIS 413; 44 T.C.M. (CCH) 154; T.C.M. (RIA) 82338;
June 16, 1982.
Walter T. Hart, for the petitioners.
Christy M. Pendley, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge:* Respondent determined deficiencies in petitioners' Federal income tax as follows:
Docke…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Alan B. Larkin v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1968
- Lang v. CommissionerUnited States Tax Court · 1963
5 more not listed; retrieve them via the Exa API.