Legal Opinion
Keith v. Commissioner
United States Tax Court
Decided April 9, 1973No. Docket No. 946-70Unpublished
1Opinion of the Court
JULIAN T. KEITH, DECEASED and ZORA M. KEITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keith v. Commissioner
Docket No. 946-70.
United States Tax Court
T.C. Memo 1973-77; 1973 Tax Ct. Memo LEXIS 207; 32 T.C.M. (CCH) 350; T.C.M. (RIA) 73077;
April 9, 1973, Filed
Dougal C. Pope, for the petitioners.
James N. Mullen and Robert Jones for the respondent.
DRENNEN
MEMORANDUM OPINION
DRENNEN, Judge: Respondent determined deficiencies in petitioners' 1963 and 1964 income taxes in the amounts of $155,027.83 and $2,371.02, respectively.
Because of the manner in which this case was submitted to…
2Cases cited3 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Marvin E. Wallis v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
- McKenzie v. CommissionerUnited States Tax Court · 1972