Legal Opinion

Ayres v. Commissioner

United States Tax Court

Decided April 12, 1983No. Docket Nos. 12699-80, 12700-80, 12701-80, 12702-80, 12703-80, 12704-80, 12705-80, 12706-80, 12707-80, 12708-80, 12709-80, 12710-80, 12711-80, 12712-80, 17463-80Unpublished

1Opinion of the Court

MORGAN BROWN AYRES, JR. and CYNTHIA ANN AYRES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ayres v. Commissioner

Docket Nos. 12699-80, 12700-80, 12701-80, 12702-80, 12703-80, 12704-80, 12705-80, 12706-80, 12707-80, 12708-80, 12709-80, 12710-80, 12711-80, 12712-80, 17463-80.

United States Tax Court

T.C. Memo 1983-202; 1983 Tax Ct. Memo LEXIS 584; 45 T.C.M. (CCH) 1299; T.C.M. (RIA) 83202;

April 12, 1983.

Leslie Shields, for the petitioners.

Charles W. Kite, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in…

2Cases cited18 opinions

  1. Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
  2. Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
  3. Dustin v. CommissionerUnited States Tax Court · 1969
  4. Shomaker v. CommissionerUnited States Tax Court · 1962
  5. Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936

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