Legal Opinion
Bayly v. Commissioner
United States Tax Court
Decided September 28, 1981No. Docket No. 12023-78Unpublished
Basis in property sold by petitioner and his then wife in 1976 determined.
1Opinion of the Court
ROGER C. BAYLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Bayly v. Commissioner
Docket No. 12023-78.
United States Tax Court
T.C. Memo 1981-549; 1981 Tax Ct. Memo LEXIS 189; 42 T.C.M. (CCH) 1216; T.C.M. (RIA) 81549;
September 28, 1981.
Basis in property sold by petitioner and his then wife in 1976 determined.
Roger C. Bayly, pro se.
Daniel J. Wiles, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1976 in the amount of $ 2,249. After concessions by petitioner…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Chesapeake Corp. of Virginia v. CommissionerUnited States Tax Court · 1951
- Stewart Supply Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- William P. Burrell and Billie Joe Burrell v. Commissioner of Internal Revenue, Engine Rebuilders, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1968
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