Legal Opinion
Buckley v. Commissioner
United States Tax Court
Decided September 26, 1994No. Docket No. 24934-91Unpublished
1Opinion of the Court
CHARLTON H. BUCKLEY AND SUSAN S. BUCKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Buckley v. Commissioner
Docket No. 24934-91
United States Tax Court
T.C. Memo 1994-470; 1994 Tax Ct. Memo LEXIS 478; 68 T.C.M. (CCH) 754;
September 26, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Bernard P. Kenneally
For respondent: James P. Thurston and Bryce A. Kranzthor.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, additions to, and increased interest on petitioners' Federal income tax:
Increased
Add…
2Cases cited72 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
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