Legal Opinion
Scallen v. Commissioner
United States Tax Court
Decided August 24, 1987No. Docket No. 6913-85UnpublishedCited by 3 opinions
1Opinion of the Court
STEPHEN B. SCALLEN and CHACKE Y. SCALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Scallen v. Commissioner
Docket No. 6913-85.
United States Tax Court
T.C. Memo 1987-412; 1987 Tax Ct. Memo LEXIS 409; 54 T.C.M. (CCH) 177; T.C.M. (RIA) 87412;
August 24, 1987; As Amended November 3, 1987; See Attached Order Amending This Opinion
James W. Littlefield, for the petitioners.
Genelle E. Forsberg and Gordon Gidlund, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Ad…
2Cases cited66 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- James v. United StatesSupreme Court of the United States · 1961
61 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- In Re Disciplinary Action Against ScallenSupreme Court of Minnesota · 1992