Legal Opinion
Graham v. Commissioner
United States Tax Court
Decided September 21, 1976No. Docket Nos. 6460-67, 6461-67Unpublished
1Opinion of the Court
W. T. GRAHAM AND KATE GRAHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GRAHAM PLOW, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Graham v. Commissioner
Docket Nos. 6460-67, 6461-67.
United States Tax Court
T.C. Memo 1976-295; 1976 Tax Ct. Memo LEXIS 107; 35 T.C.M. (CCH) 1315; T.C.M. (RIA) 760295;
September 21, 1976, Filed
Williard A. Herbert, for the petitioners.
W. John Howard, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: This case was assigned to and heard by Special Trial Judge John H. Sacks pursuant to the provisions…
2Cases cited15 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Lone Manor Farms, Inc. v. CommissionerUnited States Tax Court · 1974
- Commissioner of Internal Revenue v. WilsonCourt of Appeals for the Fifth Circuit · 1935
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