Legal Opinion
Usher v. Commissioner
United States Tax Court
Decided May 21, 1980No. Docket Nos. 141-79, 142-79UnpublishedCited by 4 opinions
1Opinion of the Court
E. T. USHER AND DOROTHY H. USHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HENRY M. FRAZEE AND PATRICIA A. FRAZEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Usher v. Commissioner
Docket Nos. 141-79, 142-79.
United States Tax Court
T.C. Memo 1980-180; 1980 Tax Ct. Memo LEXIS 403; 40 T.C.M. (CCH) 385; T.C.M. (RIA) 80180;
May 21, 1980, Filed
Thomas G. Christmann, for the petitioners.
Lewis J. Hubbard, Jr., for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:In these consolidated cases respondent determined the following deficiencies in the…
2Cases cited11 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Stoumen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Lucas v. CommissionerUnited States Tax Court · 1972
- Pike v. CommissionerUnited States Tax Court · 1965
- Boatman v. CommissionerUnited States Tax Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- William E. Bailey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Dominion Resources, Inc. v. United StatesDistrict Court, E.D. Virginia · 1999
- Pennzoil-quaker State Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2004