Legal Opinion
Black v. Commissioner
United States Tax Court
Decided September 27, 1977No. Docket No. 9428-75UnpublishedCited by 2 opinions
1Opinion of the Court
PAUL W. BLACK and BENNIE H. BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Black v. Commissioner
Docket No. 9428-75.
United States Tax Court
T.C. Memo 1977-337; 1977 Tax Ct. Memo LEXIS 104; 36 T.C.M. (CCH) 1347; T.C.M. (RIA) 770337;
September 27, 1977, Filed
Joel Y. Moss and John R. Strother, Jr., for the petitioners.
Edward P. Phillips, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $1,680. One of the issues raised by the pleadings has…
2Cases cited7 opinions
- John Alan Appleman and Jean G. Appleman v. United StatesCourt of Appeals for the Seventh Circuit · 1964
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Hoppe v. CommissionerUnited States Tax Court · 1964
- Thornton v. CommissionerUnited States Tax Court · 1966
- Rudolf Lewis Hoppe and Ann Erna Hoppe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- John A. Maher and Madeline K. Maher v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994