Legal Opinion
Workman v. Commissioner
United States Tax Court
Decided October 31, 1977No. Docket No. 8795-72Unpublished
1Opinion of the Court
LESTER J. WORKMAN, Transferee, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Workman v. Commissioner
Docket No. 8795-72.
United States Tax Court
T.C. Memo 1977-378; 1977 Tax Ct. Memo LEXIS 64; 36 T.C.M. (CCH) 1534; T.C.M. (RIA) 770378;
October 31, 1977, Filed
Richard Baron, for the petitioner.
Thomas M. Cryan, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency in the 1959 Federal corporate income tax of L.J.P. Holding Co., Inc., in the amount of $39,518.61, plus additions to tax under sections 6653(a) and 6651(a), I.R.C.…
2Cases cited23 opinions
- New York v. MacLaySupreme Court of the United States · 1933
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- Mountain Water Co. v. CommissionerUnited States Tax Court · 1960
- United States v. Juanita C. Gurley, Formerly Juanita C. HillCourt of Appeals for the Fifth Circuit · 1969
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