Legal Opinion
O'Dowd v. Commissioner
United States Tax Court
Decided May 27, 1976No. Docket Nos. 5634-73, 5635-73UnpublishedCited by 1 opinion
1Opinion of the Court
EVERETT H. O'DOWD and CORNELIA N. O'DOWD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROBINSON WATER COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Dowd v. Commissioner
Docket Nos. 5634-73, 5635-73.
United States Tax Court
T.C. Memo 1976-168; 1976 Tax Ct. Memo LEXIS 229; 35 T.C.M. (CCH) 754; T.C.M. (RIA) 760168;
May 27, 1976, Filed
John Lock, for the petitioners.
James N. Mullen, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal income tax of petitioners Everett H. O'Dowd and Cornelia…
2Cases cited10 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Cary v. CommissionerUnited States Tax Court · 1963
- Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.Court of Appeals for the Fifth Circuit · 1968
- Valdes v. CommissionerUnited States Tax Court · 1973
- Estate of Wein v. CommissionerUnited States Tax Court · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984