Legal Opinion
Lacefield v. Commissioner
United States Tax Court
Decided February 13, 1973No. Docket No. 3914-67Unpublished
1Opinion of the Court
RICHARD S. LACEFIELD AND MILDRED LACEFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lacefield v. Commissioner
Docket No. 3914-67.
United States Tax Court
T.C. Memo 1973-34; 1973 Tax Ct. Memo LEXIS 252; 32 T.C.M. (CCH) 151; T.C.M. (RIA) 73034;
February 13, 1973, Filed
Jerry L. Moore, for the petitioners. Juandell D. Glass, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined a deficiency in petitioners' Federal income tax liability for the taxable year 1962 in the amount of $11,271.88.
Petitioners have conceded on brief that the October…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Williams v. CommissionerUnited States Tax Court · 1957
- Kobacker v. CommissionerUnited States Tax Court · 1962
- Bernard C. Hasson and Helen Hasson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
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