Legal Opinion
Thomas v. Commissioner
United States Tax Court
Decided April 25, 1984No. Docket Nos. 7634-83, 7635-83Unpublished
1Opinion of the Court
MARY R. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WILBER M. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thomas v. Commissioner
Docket Nos. 7634-83, 7635-83.
United States Tax Court
T.C. Memo 1984-217; 1984 Tax Ct. Memo LEXIS 455; 47 T.C.M. (CCH) 1680; T.C.M. (RIA) 84217;
April 25, 1984.
Wilber M. Thomas, for the petitioners.
Linda J. Bourquin, for the respondent.
KORNER
MEMORANDUM OPINION
"KORNER, Judge: In these cases, consolidated by order of this Court for the purposes of trial, briefing and opinion, respondent by separate notices of deficiency…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Enoch v. CommissionerUnited States Tax Court · 1972
- United States v. MitchellSupreme Court of the United States · 1971
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
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