Legal Opinion
Reagan v. Commissioner
United States Tax Court
Decided December 5, 1973No. Docket Nos. 5078-71, 5123-71Unpublished
1Opinion of the Court
VERLUS H. REAGAN AND ALMA LYONS REAGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ODIS COWART AND EUDORA B. COWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reagan v. Commissioner
Docket Nos. 5078-71, 5123-71.
United States Tax Court
T.C. Memo 1973-266; 1973 Tax Ct. Memo LEXIS 21; 32 T.C.M. (CCH) 1255; T.C.M. (RIA) 73266;
December 5, 1973, Filed
Louis O. Gravely, Jr., and Thomas C. O'Bannon, for the Petitioners.
Kenneth B. Wheeler, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined deficiencies in the Federal income taxes of petitioners for…
2Cases cited16 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
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
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