Legal Opinion
Lee v. Commissioner
United States Tax Court
Decided August 23, 1976No. Docket Nos. 142-75, 260-75, 261-75UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT J. LEE and IMA N. LEE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lee v. Commissioner
Docket Nos. 142-75, 260-75, 261-75.
United States Tax Court
T.C. Memo 1976-265; 1976 Tax Ct. Memo LEXIS 138; 35 T.C.M. (CCH) 1157; T.C.M. (RIA) 760265;
August 23, 1976, Filed
F. Pen Cosby, for the petitioners in docket No. 142-75.
Stephen K. Miller, for the petitioners in docket Nos. 260-75 and 261-75.
Thomas L. Kummer, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in Federal income tax:
Docket No.
1968
1970
1971
1972
142…
2Cases cited8 opinions
- Rapid Electric Co. v. CommissionerUnited States Tax Court · 1973
- Blum v. CommissionerUnited States Tax Court · 1972
- Perry v. CommissionerUnited States Tax Court · 1970
- Legg v. CommissionerUnited States Tax Court · 1971
- Prashker v. CommissionerUnited States Tax Court · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Messina v. Comm'rUnited States Tax Court · 2017