Legal Opinion
Nickell v. Commissioner
United States Tax Court
Decided June 25, 1985No. Docket Nos. 21317-81, 21318-81Unpublished
1Opinion of the Court
JANE K. NICKELL, now Jane K. Johnson, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOAN D. KINCAID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nickell v. Commissioner
Docket Nos. 21317-81, 21318-81.
United States Tax Court
T.C. Memo 1985-302; 1985 Tax Ct. Memo LEXIS 319; 50 T.C.M. (CCH) 200; T.C.M. (RIA) 85302;
June 25, 1985.
Paul E. Sullivan, for the petitioners.
Andrew M. Winkler, for the respondent.
CLAPP
MEMORANDUM OPINION
CLAPP, Judge: Respondent determined a deficiency in Jane Nickell's (Jane) income tax for 1977 of $41,655.40 and deficiencies in Joan Kincaid's…
2Cases cited11 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Boagni v. CommissionerUnited States Tax Court · 1973
- Reed v. CommissionerUnited States Tax Court · 1970
- Rafter v. CommissionerUnited States Tax Court · 1973
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