Legal Opinion
Nicholson v. Commissioner
United States Tax Court
Decided June 11, 1984No. Docket Nos. 438-80, 439-80Unpublished
1Opinion of the Court
CARL DAVID NICHOLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD HARVEY NICHOLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nicholson v. Commissioner
Docket Nos. 438-80, 439-80.
United States Tax Court
T.C. Memo 1984-299; 1984 Tax Ct. Memo LEXIS 375; 48 T.C.M. (CCH) 272; T.C.M. (RIA) 84299;
June 11, 1984.
Harold A. Miller III, for the petitioners.
Willard N. Timm, Jr., for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined that each petitioner was liable as a transferee of Thomas F. Nicholson for…
2Cases cited10 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Commissioner v. SternSupreme Court of the United States · 1958
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- Fibel v. CommissionerUnited States Tax Court · 1965
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