Legal Opinion

Love v. Commissioner

United States Tax Court

Decided December 10, 1984No. Docket Nos. 3723-83, 6329-83Unpublished

1Opinion of the Court

CARL GEORGE LOVE AND BARBARA MCININCH LOVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHARLOTTE ANN LOVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Love v. Commissioner

Docket Nos. 3723-83, 6329-83.

United States Tax Court

T.C. Memo 1984-641; 1984 Tax Ct. Memo LEXIS 34; 49 T.C.M. (CCH) 274; T.C.M. (RIA) 84641;

December 10, 1984.

Carl George Love and Barbara McIninch Love, pro se.

Charlotte Ann Love, pro se.

Dahil D. Goss, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies in and…

2Cases cited18 opinions

  1. Commissioner v. LesterSupreme Court of the United States · 1961
  2. Bruning v. United StatesSupreme Court of the United States · 1964
  3. Abramo v. CommissionerUnited States Tax Court · 1982
  4. Graham v. CommissionerUnited States Tax Court · 1980
  5. Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965

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