Legal Opinion
Butchko v. Commissioner
United States Tax Court
Decided June 7, 1978No. Docket No. 3191-77UnpublishedCited by 1 opinion
1Opinion of the Court
ALVIN AND ALICE B. BUTCHKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Butchko v. Commissioner
Docket No. 3191-77.
United States Tax Court
T.C. Memo 1978-209; 1978 Tax Ct. Memo LEXIS 306; 37 T.C.M. (CCH) 894; T.C.M. (RIA) 780209;
June 7, 1978, Filed
Richard H. Foster, for the petitioners.
Lawrence G. Becker and Woodford G. Rowland, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency of $105 in petitioners' Federal income tax for the year 1974. Concessions were made by the parties. The issue remaining for our decision is whether petitioners…
2Cases cited9 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Primuth v. CommissionerUnited States Tax Court · 1970
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Morris Newmark and Julia Newmark v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re BlackUnited States Bankruptcy Court, E.D. Arkansas · 1991