Legal Opinion
Ripley v. Commissioner
United States Tax Court
Decided February 25, 1987No. Docket No. 31445-83UnpublishedCited by 11 opinions
1Opinion of the Court
R. BRUCE RIPLEY and DORIS J. RIPLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ripley v. Commissioner
Docket No. 31445-83.
United States Tax Court
T.C. Memo 1987-114; 1987 Tax Ct. Memo LEXIS 110; 53 T.C.M. (CCH) 262; T.C.M. (RIA) 87114;
February 25, 1987.
Joe Alfred Izen, Jr., for the petitioners.
Robert F. Geraghty, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In a statutory notice sent August 8, 1983, respondent determined deficiencies in petitioners' Federal income taxes for 1976 and 1979 and additions to tax as follows:
Taxable Year
Additions to…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
29 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Shirley L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Johnson v. CommissionerUnited States Tax Court · 2001
- Drager v. CommissionerUnited States Tax Court · 1987
- Gardner v. CommissionerUnited States Tax Court · 1987
- Dahlstrom v. CommissionerUnited States Tax Court · 1991
6 more not listed; retrieve them via the Exa API.