Legal Opinion

Edgar v. Comm'r

United States Tax Court

Decided December 31, 1979No. Docket No. 5375-77UnpublishedCited by 1 opinion

1Opinion of the Court

VIRGINIA G. EDGAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Edgar v. Comm'r

Docket No. 5375-77.

United States Tax Court

T.C. Memo 1979-524; 1979 Tax Ct. Memo LEXIS 7; 39 T.C.M. (CCH) 816; T.C.M. (RIA) 79524;

December 31, 1979, Filed

Lewis P. Terrell, for the petitioner.

David L. Jordan and Douglas R. Fortney, for the respondent.

FEATHERSTON

MEMORANDUM FINDING OF FACT AND OPINION

FEATHERSTON, Judge: For the years 1971, 1972, 1973, 1974, and 1975, respondent determined deficiencies in petitioner's Federal income tax in the respective amounts of $49.69, $73.02, $657.82, $1,000.78, and…

2Cases cited30 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. United States v. CorrellSupreme Court of the United States · 1967
  4. Higgins v. CommissionerSupreme Court of the United States · 1941
  5. Kroll v. CommissionerUnited States Tax Court · 1968

25 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Florence Y. Barnes v. United StatesCourt of Appeals for the Seventh Circuit · 1986

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