Legal Opinion

Brodhead v. Commissioner

United States Tax Court

Decided March 27, 1979No. Docket No. 5934-77Unpublished

1Opinion of the Court

WILLIAM T. and JANET D. BRODHEAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brodhead v. Commissioner

Docket No. 5934-77.

United States Tax Court

T.C. Memo 1979-113; 1979 Tax Ct. Memo LEXIS 416; 38 T.C.M. (CCH) 519; T.C.M. (RIA) 79113;

March 27, 1979, Filed

Frank A. Ross, Jr., for the petitioners.

Robert E. Dallman, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $13,573.62.

Some of the issues raised by the pleadings have been been disposed of by agreement of the parties,…

2Cases cited9 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
  3. John Geurkink and Catherine Geurkink v. United StatesCourt of Appeals for the Seventh Circuit · 1965
  4. Collins v. CommissionerUnited States Tax Court · 1974
  5. Howard M. Reineman and Helen Reineman v. United StatesCourt of Appeals for the Seventh Circuit · 1962

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