Legal Opinion
Gulvin v. Commissioner
United States Tax Court
Decided April 10, 1980No. Docket No. 8407-77Unpublished
1Opinion of the Court
WARD GULVIN and ESTATE OF DOROTHY GULVIN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gulvin v. Commissioner
Docket No. 8407-77.
United States Tax Court
T.C. Memo 1980-111; 1980 Tax Ct. Memo LEXIS 474; 40 T.C.M. (CCH) 126; T.C.M. (RIA) 80111;
April 10, 1980, Filed
Robert S. Bolt, for the petitioners.
Stuart B. Kalb, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency of $1,238.21 in the Federal income tax for calendar year 1973 for Dorothy Gulvin, now deceased, and Ward Gulvin.
Some of the issues raised by the pleadings have been…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Peoples Bank & Trust Co. v. CommissionerUnited States Tax Court · 1968
- Seraydar v. CommissionerUnited States Tax Court · 1968
- McKay v. CommissionerUnited States Tax Court · 1960
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
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