Legal Opinion
Oman v. Commissioner
United States Tax Court
Decided July 12, 1984No. Docket Nos. 18878-82, 18879-82, 23803-82Unpublished
1Opinion of the Court
STIRTON OMAN, JR. and SHELBY B. OMAN, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Oman v. Commissioner
Docket Nos. 18878-82, 18879-82, 23803-82.
United States Tax Court
T.C. Memo 1984-357; 1984 Tax Ct. Memo LEXIS 317; 48 T.C.M. (CCH) 499; T.C.M. (RIA) 84357;
July 12, 1984.
William Waller, for the petitioners in docket Nos. 18878-82 and 18879-82.
Marian F. Harrison, for the petitioner in docket No. 23803-82.
Vallie C. Brooks and Charles W. Kite, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Ca…
2Cases cited27 opinions
- Dolan v. CommissionerUnited States Tax Court · 1965
- Beard v. CommissionerUnited States Tax Court · 1981
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Gens v. United StatesUnited States Court of Claims · 1980
22 more not listed; retrieve them via the Exa API.