Legal Opinion
Evans v. Commissioner
United States Tax Court
Decided June 9, 1975No. Docket No. 1807-72UnpublishedCited by 1 opinion
1Opinion of the Court
SAM C. AND PATRICIA L. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Commissioner
Docket No. 1807-72
United States Tax Court
T.C. Memo 1975-181; 1975 Tax Ct. Memo LEXIS 194; 34 T.C.M. (CCH) 783; T.C.M. (RIA) 750181;
June 9, 1975, Filed
Wentworth T. Durant and Robert Don Collier, for the petitioners.
Robert M. Smith, for the respondent.
STERRETT
SUPPLEMENTAL MEMORANDUM OPINION
STERRETT, Judge: Pursuant to the Memorandum Findings of Fact and Opinion [T.C. Memo. 1974-267] filed herein on October 15, 1974, petitioners, on January 21, 1975, filed a Computation for Entry of…
2Cases cited9 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Burck v. CommissionerUnited States Tax Court · 1975
- Burgess v. CommissionerUnited States Tax Court · 1947
- Watson v. CommissionerUnited States Tax Court · 1947
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sam C. And Patricia L. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977