Legal Opinion
Qualley v. Commissioner
United States Tax Court
Decided June 28, 1976No. Docket Nos. 6046-73, 6047-73, 6048-73, 6049-73UnpublishedCited by 2 opinions
1Opinion of the Court
OLIVE E. QUALLEY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Qualley v. Commissioner
Docket Nos. 6046-73, 6047-73, 6048-73, 6049-73.
United States Tax Court
T.C. Memo 1976-208; 1976 Tax Ct. Memo LEXIS 196; 35 T.C.M. (CCH) 887; T.C.M. (RIA) 760208;
June 28, 1976, Filed
H. Kent Holman and Larry R. Bemis, for the petitioners.
Robert E. Casey and Richard W. Kennedy, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: Respondent determined deficiencies in petitioners' income taxes as follows:
Docket
Taxable Year
Sec. 6651(a)
No.
Petitioner
Ended
Deficienc…
2Cases cited34 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. HorstSupreme Court of the United States · 1940
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Interstate Circuit, Inc. v. United StatesSupreme Court of the United States · 1939
29 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Horstmier v. CommissionerUnited States Tax Court · 1983
- Jolin v. CommissionerUnited States Tax Court · 1985