Legal Opinion
Coffey v. Commissioner
United States Tax Court
Decided March 7, 1985No. Docket Nos. 29966-81, 29967-81, 4517-82Unpublished
1Opinion of the Court
DAVID E. COFFEY, ET AL., * Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coffey v. Commissioner
Docket Nos. 29966-81, 29967-81, 4517-82.
United States Tax Court
T.C. Memo 1985-104; 1985 Tax Ct. Memo LEXIS 527; 49 T.C.M. (CCH) 910; T.C.M. (RIA) 85104;
March 7, 1985.
Gary A. Kleiman and Stanton Rosenbaum, for the petitioners. William F. Garrow, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: In these consolidated cases, respondent determined deficiencies in petitioners' 1976 Federal income taxes as follows:
Docket No.
Petitioner
Deficiency
29966-81
David E.…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. SullivanSupreme Court of the United States · 1927
- Surloff v. CommissionerUnited States Tax Court · 1983
- Sandor v. CommissionerUnited States Tax Court · 1974
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