Legal Opinion
Stewart v. Commissioner
United States Tax Court
Decided April 21, 1982No. Docket No. 1697-78UnpublishedCited by 1 opinion
1Opinion of the Court
SPENCER D. STEWART AND MARY JANE STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stewart v. Commissioner
Docket No. 1697-78.
United States Tax Court
T.C. Memo 1982-209; 1982 Tax Ct. Memo LEXIS 532; 43 T.C.M. (CCH) 1119; T.C.M. (RIA) 82209;
April 21, 1982.
James Powers, for the petitioners.
Brad S. Ostroff, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge:* Respondent determined deficiencies in petitioners' Federal income taxes of $ 210,751.13 for 1966 and $ 45,444.21 for 1967. After concessions by the parties, the remaining issues for decision are:…
2Cases cited20 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Achiro v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983