Legal Opinion
Connelly v. Commissioner
United States Tax Court
Decided November 8, 1982No. Docket No. 11405-80UnpublishedCited by 1 opinion
1Opinion of the Court
JUDITH C. CONNELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Connelly v. Commissioner
Docket No. 11405-80.
United States Tax Court
T.C. Memo 1982-644; 1982 Tax Ct. Memo LEXIS 102; 45 T.C.M. (CCH) 49; T.C.M. (RIA) 82644;
November 8, 1982.
J. Jay Bullock, for the petitioner.
Randy G. Durfee, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in income tax against petitioner for the following years and in the following amounts:
TAXABLE YEAR ENDED
DEFICIENCY IN
DECEMBER 31
INCOME TAX
1967
$1,939.00
1968
175.00
1969
80,042.00
1970
128,69…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Estate of Jackson v. CommissionerUnited States Tax Court · 1979
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bakersfield Energy Partners, LP v. CommissionerCourt of Appeals for the Ninth Circuit · 2009