Legal Opinion
Duntley v. Commissioner
United States Tax Court
Decided November 23, 1987No. Docket No. 36769-84Unpublished
1Opinion of the Court
LENNON M. DUNTLEY, AKA L. M. DUNTLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Duntley v. Commissioner
Docket No. 36769-84.
United States Tax Court
T.C. Memo 1987-579; 1987 Tax Ct. Memo LEXIS 582; 54 T.C.M. (CCH) 1138; T.C.M. (RIA) 87579;
November 23, 1987; As amended November 24, 1987
Howard C. Alphson, for the petitioner.
Sylvia G. Lewellyn, for the respondent.
HAMBLEN
MEMORANDUM FINDING OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency of $ 12,411.00 in petitioner's 1981 Federal income tax.
After concession, 1 the issue presented for decision is whether legal…
2Cases cited14 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Boagni v. CommissionerUnited States Tax Court · 1973
- Reed v. CommissionerUnited States Tax Court · 1970
- Clark Oil and Refining Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1973
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