Legal Opinion
Gilday v. Commissioner
United States Tax Court
Decided May 3, 1982No. Docket No. 22005-80UnpublishedCited by 4 opinions
1Opinion of the Court
DONALD S. GILDAY and PATSY L. GILDAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gilday v. Commissioner
Docket No. 22005-80.
United States Tax Court
T.C. Memo 1982-242; 1982 Tax Ct. Memo LEXIS 512; 43 T.C.M. (CCH) 1295; T.C.M. (RIA) 82242;
May 3, 1982.
Michael H. Singer and Mark Segal, for the petitioners.
A. Chris Zimmermann, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined a deficiency of $ 24,498 in petitioners' Federal income tax for 1976. At issue is whether there existed a corporate debt to petitioners within the meaning of section…
2Cases cited2 opinions
- Blum v. CommissionerUnited States Tax Court · 1972
- Borg v. CommissionerUnited States Tax Court · 1968
3Cited by4 opinions
- Larry Bergman Patricia Bergman v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- Donald G. Oren Beverly J. Oren v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Donald G. Oren v. CIRCourt of Appeals for the Eighth Circuit · 2004
- Larry Bergman v. United StatesCourt of Appeals for the Eighth Circuit · 1999