Legal Opinion
Dillard v. Commissioner
United States Tax Court
Decided January 31, 1961No. Docket No. 78915Unpublished
1Opinion of the Court
E. S. Dillard and Jean T. Dillard, Husband and Wife v. Commissioner.
Dillard v. Commissioner
Docket No. 78915.
United States Tax Court
T.C. Memo 1961-30; 1961 Tax Ct. Memo LEXIS 326; 20 T.C.M. (CCH) 137; T.C.M. (RIA) 61030;
January 31, 1961
William Thomas Minor, Jr., Esq., Johnston Building, Charlotte, N.C., for the petitioners. Richard C. Forman, Esq., for the respondent.
TRAIN
Memorandum Findings of Fact and Opinion
TRAIN, Judge: Respondent determined deficiencies in the income taxes of the petitioners as follows:
Year
Deficiency
1954
$86,319.93
1955
6,168.83
The issues to be decided are:(1) Whether the…
2Cases cited17 opinions
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Helvering v. WattsSupreme Court of the United States · 1935
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Camp Wolters Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
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