Legal Opinion
Rutland v. Commissioner
United States Tax Court
Decided January 17, 1977No. Docket No. 6438-74Unpublished
1Opinion of the Court
HUBERT RUTLAND and RUTH RUTLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rutland v. Commissioner
Docket No. 6438-74.
United States Tax Court
T.C. Memo 1977-8; 1977 Tax Ct. Memo LEXIS 430; 36 T.C.M. (CCH) 40; T.C.M. (RIA) 770008;
January 17, 1977, Filed
Michel G. Emmanuel,Michael D. Annis and Joseph D. Edwards, for the petitioners.
Donald W. Williamson, Jr., for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years ending June 30, 1968 and 1969 in the amounts of…
2Cases cited33 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Deupree v. CommissionerUnited States Tax Court · 1942
- Commissioner v. MakranskyCourt of Appeals for the Third Circuit · 1963
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