Legal Opinion
Beckley v. Commissioner
United States Tax Court
Decided February 27, 1975No. Docket Nos. 5421-72, 5422-72 and 5423-72Unpublished
1Opinion of the Court
JOHN L. BECKLEY and ELEANOR H. BECKLEY, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beckley v. Commissioner
Docket Nos. 5421-72, 5422-72 and 5423-72.
United States Tax Court
T.C. Memo 1975-37; 1975 Tax Ct. Memo LEXIS 337; 34 T.C.M. (CCH) 235; T.C.M. (RIA) 750037;
February 27, 1975, Filed
Allan Shoopak, for the petitioners. Lyndon J. Parker, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined deficiencies in petitioners' income taxes as follows:
Docket
Taxable
Petitioners
No.
Year Ending
Deficiency
John L. Beckley
5421-72
12-31-68
$…
2Cases cited11 opinions
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Carroll v. CommissionerUnited States Tax Court · 1968
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
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