Legal Opinion
Wilmoth v. Commissioner
United States Tax Court
Decided August 14, 1979No. Docket No. 9602-76Unpublished
1Opinion of the Court
FRED M. WILMOTH and FRANCES H. WILMOTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wilmoth v. Commissioner
Docket No. 9602-76.
United States Tax Court
T.C. Memo 1979-314; 1979 Tax Ct. Memo LEXIS 210; 38 T.C.M. (CCH) 1216; T.C.M. (RIA) 79314;
August 14, 1979, Filed
Thomas N. Chambers,James H. Nix and Louis S. Southworth, II, for the petitioners.
Juandell D. Glass, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1972 in the amount of $52,371. The issue for decision…
2Cases cited12 opinions
- Oden v. CommissionerUnited States Tax Court · 1971
- Hammond v. CommissionerUnited States Tax Court · 1942
- Stiles v. CommissionerUnited States Tax Court · 1978
- Watson v. CommissionerUnited States Tax Court · 1978
- John H. Rickey and Lorraine C. Rickey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
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