Legal Opinion
Pope v. Commissioner
United States Tax Court
Decided August 25, 1980No. Docket Nos. 677-75, 14204-78, 3806-79Unpublished
1Opinion of the Court
THEODORE F. POPE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pope v. Commissioner
Docket Nos. 677-75, 14204-78, 3806-79.
United States Tax Court
T.C. Memo 1980-332; 1980 Tax Ct. Memo LEXIS 253; 40 T.C.M. (CCH) 1045; T.C.M. (RIA) 80332;
August 25, 1980, Filed
Robert Penley, for the petitioner.
Thomas H. Catalano, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Year
Deficiency
1972
$ 1,204
1973
6,664
1974
14,995$
1975
1,780
The issues for our determination are (1) whether, for the years at issue,…
2Cases cited7 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- Gates v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1952
- Hampton v. CommissionerUnited States Tax Court · 1962
2 more not listed; retrieve them via the Exa API.