Legal Opinion
Eyler v. Commissioner
United States Tax Court
Decided July 11, 1983No. Docket No. 8482-79UnpublishedCited by 4 opinions
1Opinion of the Court
PHYLLIS JANE EYLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eyler v. Commissioner
Docket No. 8482-79.
United States Tax Court
T.C. Memo 1983-397; 1983 Tax Ct. Memo LEXIS 393; 46 T.C.M. (CCH) 690; T.C.M. (RIA) 83397;
July 11, 1983.
George W. Ericksen, for the petitioner.
Ben G. Reeves, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined that petitioner, as transferee of property from George L. Eyler, is liable for $53,300 of a $255,558.59 deficiency in her transferor's Federal income tax for the year 1972. The issue for decision is…
2Cases cited13 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Gobins v. Comm'rUnited States Tax Court · 1952
- Gobins v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Arnold v. DirrimIndiana Court of Appeals · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Phyllis Jane Eyler v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Eyler v. CommissionerUnited States Tax Court · 1987
- Hamilton v. CommissionerUnited States Tax Court · 1991
- Wiltzius v. CommissionerUnited States Tax Court · 1997