Legal Opinion
Gilmartin v. Commissioner
United States Tax Court
Decided April 18, 1984No. Docket No. 9196-77Unpublished
1Opinion of the Court
JAMES W. GILMARTIN and BIRDIE M. YEAGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gilmartin v. Commissioner
Docket No. 9196-77
United States Tax Court
T.C. Memo 1984-194; 1984 Tax Ct. Memo LEXIS 478; 47 T.C.M. (CCH) 1532; T.C.M. (RIA) 84194;
April 18, 1984
Wareham Seaman, Sr.,Belan Kirk Wagner,Wareham Seaman, Jr., and Ronald J. Babcock, for the petitioners.
Rebecca T. Hill and Marshall W. Taylor, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1972 and 1973 in…
2Cases cited25 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
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