Legal Opinion
Mary K.S. Ogden v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 25, 1986No. 85-4476PublishedCited by 17 opinions
1Per curiam
AFFIRMED on the basis of the Tax Court opinion, Ogden v. Commissioner, 84 T.C. 871 (1985), a copy of which is attached hereto.
84 T. C. No. 57
UNITED STATES TAX COURT
MARY K. S. OGDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22866-82 Filed May 16, 1985.
SIMPSON, Judge:
The Commissioner determined a deficiency of $26,814.54 in the petitioner’s Federal income tax for 1978. The issues for decision are: (1) Whether a special allocation to the petitioner under a partnership agreement had substantial economic effect within the meaning of section 704(b)(2) of the Internal…
2Cases cited10 opinions
- Johnsen v. CommissionerUnited States Tax Court · 1984
- Orrisch v. CommissionerUnited States Tax Court · 1970
- Harris v. CommissionerUnited States Tax Court · 1974
- Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Goldfine v. CommissionerUnited States Tax Court · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Elrod v. CommissionerUnited States Tax Court · 1986
- Vecchio v. CommissionerUnited States Tax Court · 1994
- Estate of Carberry v. CommissionerCourt of Appeals for the Second Circuit · 1991
- Wall v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1990
- Estate of Carberry v. CommissionerUnited States Tax Court · 1990
12 more not listed; retrieve them via the Exa API.