Legal Opinion
Wellford v. Commissioner
United States Tax Court
Decided September 3, 1985No. Docket No. 14894-84UnpublishedCited by 1 opinion
1Opinion of the Court
ELIZABETH R. WELLFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wellford v. Commissioner
Docket No. 14894-84.
United States Tax Court
T.C. Memo 1985-458; 1985 Tax Ct. Memo LEXIS 171; 50 T.C.M. (CCH) 945; T.C.M. (RIA) 85458;
September 3, 1985.
Michael R. Wellford, for the petitioner.
Ronald T. Jordan, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $3,611.89 in petitioner's Federal income tax for 1979. After concessions, the only issue for decision is whether petitioner is entitled for 1979 to an investment tax…
2Cases cited4 opinions
- Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1973
- Myron A. Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Wagensen v. CommissionerUnited States Tax Court · 1980
- Anderson v. CommissionerUnited States Tax Court · 1970
3Cited by1 opinion
- Ball Corp. v. FisherColorado Court of Appeals · 2001