Legal Opinion

House v. Commissioner

United States Tax Court

Decided May 26, 1970No. Docket Nos. 5843-66, 5844-66, 5845-66, 5846-66Unpublished

1Opinion of the Court

Jasper L. House, Jr. and Edra F. House, et al. 1 v. Commissioner.

Docket Nos. 5843-66, 5844-66, 5845-66, 5846-66.

United States Tax Court

T.C. Memo 1970-125; 1970 Tax Ct. Memo LEXIS 233; 29 T.C.M. (CCH) 533; T.C.M. (RIA) 70125;

May 26, 1970, Filed

Royce Jay Hailey, Jr. and Charles F. Herring, 906 Perry-Brooks Bldg. , Austin, Tex., for the petitioners. Harold Friedman, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the years and in the amounts as follows:

Docket number

Petitioners

Year

Noteman v. WelchCourt of Appeals for the First Circuit · 1939
Buhler Mortg. Co. v. CommissionerUnited States Tax Court · 1969
Western Credit Co. v. CommissionerUnited States Tax Court · 1962
Valley Loan Association v. United StatesDistrict Court, D. Colorado · 1966
Workingmen's Loan Ass'n v. United StatesCourt of Appeals for the First Circuit · 1944