Legal Opinion
Wilson v. Commissioner
United States Tax Court
Decided November 20, 1980No. Docket Nos. 12611-77, 12612-77, 12613-77, 12614-77, 12615-77, 12617-77Unpublished
1Opinion of the Court
ALLEN M. WILSON AND JERRY A. WILSON, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wilson v. Commissioner
Docket Nos. 12611-77, 12612-77, 12613-77, 12614-77, 12615-77, 12617-77.
United States Tax Court
T.C. Memo 1980-514; 1980 Tax Ct. Memo LEXIS 69; 41 T.C.M. (CCH) 381; T.C.M. (RIA) 80514;
November 20, 1980, Filed
Peter R. Stromer and Norma R. Bell, for the petitioners.
Gerald J. Beaudoin, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These consolidated cases were assigned to and heard by Special Trial Judge Daniel J. Dinan, pursuant to the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Lynchburg Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1953
- Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
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