Legal Opinion
McManus v. Commissioner
United States Tax Court
Decided April 22, 1981No. Docket No. 5356-77Unpublished
1Opinion of the Court
THOMAS K. McMANUS and MARGARET F. McMANUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McManus v. Commissioner
Docket No. 5356-77.
United States Tax Court
T.C. Memo 1981-196; 1981 Tax Ct. Memo LEXIS 552; 41 T.C.M. (CCH) 1322; T.C.M. (RIA) 81196;
April 22, 1981.
Paul E. Anderson, for the petitioners.
Jerome Borison and Rebecca T. Hill, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: * Respondent determined a deficiency of $ 106,118 in petitioners' Federal income tax for 1973. The only issue is whether petitioners are entitled to capital gains…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
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