Legal Opinion

Butler v. Commissioner

United States Tax Court

Decided December 17, 1985No. Docket Nos. 19158-84, 19159-84Unpublished

1Opinion of the Court

MARVIN J. BUTLER and JOANN J. BUTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES ARTHUR TIMOTHY and LAWANA TIMOTHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Butler v. Commissioner

Docket Nos. 19158-84, 19159-84.

United States Tax Court

T.C. Memo 1985-613; 1985 Tax Ct. Memo LEXIS 17; 51 T.C.M. (CCH) 126; T.C.M. (RIA) 85613;

December 17, 1985.

R. LaMar Bishop, for the petitioners.

Richard W. Kennedy and Thomas N. Thompson, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in, and additions…

2Cases cited11 opinions

  1. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  2. Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
  3. Messing v. CommissionerUnited States Tax Court · 1967
  4. Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
  5. Wolfsen Land & Cattle Co. v. CommissionerUnited States Tax Court · 1979

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