Legal Opinion
Griffin v. Comm'r
United States Tax Court
Decided January 8, 2002No. 7315-00UnpublishedCited by 4 opinions
1Opinion of the Court
ROBERT GRIFFIN AND JULIA GRIFFIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Griffin v. Comm'r
No. 7315-00
United States Tax Court
T.C. Memo 2002-6; 2002 Tax Ct. Memo LEXIS 6; 83 T.C.M. (CCH) 1058; T.C.M. (RIA) 54608;
January 8, 2002, Filed
Judgment entered for respondent.
James Allen Brown, for petitioners.
H. Elizabeth Downs, for respondent.
Thornton, Michael B.
THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: For taxable years 1995 and 1996, respondent determined deficiencies of $ 47,775 and $ 53,144, respectively, in petitioners' Federal income taxes. The sole issue…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Lohrke v. CommissionerUnited States Tax Court · 1967
- David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Knudsen v. Comm'rUnited States Tax Court · 2008
- Griffin v. Comm'rUnited States Tax Court · 2004
- Dennis L. and Margaret J. Knudsen v. CommissionerUnited States Tax Court · 2008
- Knudsen v. Comm'rUnited States Tax Court · 2008