Legal Opinion
Kirkpatrick v. Commissioner
United States Tax Court
Decided August 22, 1977No. Docket No. 3805-76UnpublishedCited by 3 opinions
1Opinion of the Court
DONALD O. AND CAROLYN KIRKPATRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kirkpatrick v. Commissioner
Docket No. 3805-76.
United States Tax Court
T.C. Memo 1977-281; 1977 Tax Ct. Memo LEXIS 164; 36 T.C.M. (CCH) 1122; T.C.M. (RIA) 770281;
August 22, 1977, Filed
William H. Sutton,Byron M. Eiseman, Jr., and Lewis H. Mathis, for the petitioners.
Suzanne B. O'Neill, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined deficiencies in the Federal income taxes of petitioners for the taxable years 1972 and 1973 in the amounts of $27,363…
2Cases cited11 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TowerSupreme Court of the United States · 1946
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Kean v. CommissionerUnited States Tax Court · 1968
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hang v. CommissionerUnited States Tax Court · 1990
- Gino A. Speca and Vera Speca v. Commissioner of Internal Revenue, Joseph F. Madrigrano and Shirley M. Madrigrano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Hang v. CommissionerUnited States Tax Court · 1990