Legal Opinion
Williams v. Commissioner
United States Tax Court
Decided November 15, 1976No. Docket No. 8133-75UnpublishedCited by 1 opinion
1Opinion of the Court
JESSIE R. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Williams v. Commissioner
Docket No. 8133-75
United States Tax Court
T.C. Memo 1976-348; 1976 Tax Ct. Memo LEXIS 58; 35 T.C.M. (CCH) 1591; T.C.M. (RIA) 760348;
November 15, 1976, Filed
Robert F. Fleming, Jr., for the petitioner.
Dean F. Chatlain, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to Rules 180 and 182, Tax Court Rules of Practice and Procedure. The parties have filed no exceptions of law…
2Cases cited5 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. MalcolmSupreme Court of the United States · 1931
- Bagur v. Comm'rUnited States Tax Court · 1976
- Creech v. Capitol MacK, Inc.Supreme Court of Louisiana · 1973
3Cited by1 opinion
- Earl G. And Donna R. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992