Legal Opinion
Kilroy v. Commissioner
United States Tax Court
Decided January 10, 1973No. Docket Nos. 1538-69, 3525-70, 917-72UnpublishedCited by 1 opinion
1Opinion of the Court
OLIVER B. KILROY and ALICE W. KILROY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kilroy v. Commissioner
Docket Nos. 1538-69, 3525-70, 917-72
United States Tax Court
T.C. Memo 1973-7; 1973 Tax Ct. Memo LEXIS 279; 32 T.C.M. (CCH) 27; T.C.M. (RIA) 73007;
January 10, 1973, Filed
Oliver B. Kilroy, pro se.
Wayne A. Smith, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: The Commissioner determined deficiencies in the joint income tax liability of petitioners Oliver B. and Alice W. Kilroy as follows:
Docket No.
Year
Deficiency
1538-69
1965
$13,712.91
1966
8,471.67
3…
2Cases cited9 opinions
- Koons v. CommissionerUnited States Tax Court · 1961
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Martin Mayrath and Rose Mayrath v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Mayrath v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Artall v. CommissionerCourt of Appeals for the Fifth Circuit · 2010