Legal Opinion
Congleton v. Commissioner
United States Tax Court
Decided April 5, 1979No. Docket No. 11953-77Unpublished
1Opinion of the Court
LUCIEN H. CONGLETON and JANE CONGLETON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Congleton v. Commissioner
Docket No. 11953-77.
United States Tax Court
T.C. Memo 1979-130; 1979 Tax Ct. Memo LEXIS 396; 38 T.C.M. (CCH) 584; T.C.M. (RIA) 79130;
April 5, 1979, Filed
Charles R. Hembree and Philip E. Wilson, for the petitioners.
Eugene P. Bogner, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge : Respondent determined deficiencies in income tax paid by petitioners in the amount of $30,224.94 for the taxable year 1972 and $5,002.98 for the taxable year 1974.…
2Cases cited12 opinions
- Fountain v. CommissionerUnited States Tax Court · 1973
- Ohio Battery & Ignition Co. v. CommissionerUnited States Tax Court · 1945
- Platt Trailer Co. v. CommissionerUnited States Tax Court · 1955
- Daniel M. Cory and Margot Cory, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Jerome Castree Interiors, Inc. v. CommissionerUnited States Tax Court · 1975
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