Legal Opinion
Parfrey v. Commissioner
United States Tax Court
Decided December 19, 1983No. Docket No. 7627-82Unpublished
1Opinion of the Court
JAMES A. PARFREY and PATRICIA PARFREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parfrey v. Commissioner
Docket No. 7627-82.
United States Tax Court
T.C. Memo 1983-756; 1983 Tax Ct. Memo LEXIS 31; 47 T.C.M. (CCH) 689; T.C.M. (RIA) 83756;
December 19, 1983.
Thomas J. Renner, for the petitioners.
Clare J. Brooks, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $18,041 in petitioners' 1979 Federal income tax. The issues are: (1) whether a distribution by petitioner James A. Parfrey's solely owned corporation…
2Cases cited20 opinions
- Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Baird v. CommissionerUnited States Tax Court · 1955
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Dean v. CommissionerUnited States Tax Court · 1961
- Dean v. CommissionerUnited States Tax Court · 1971
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