Legal Opinion
Thornton v. Commissioner
United States Tax Court
Decided November 19, 1970No. Docket Nos. 5523-68, 5598-68Unpublished
1Opinion of the Court
John S. Thornton v. Commissioner. Estate of Arthur D. Filiatrault, Deceased, Clare F. Filiatrault, Executrix, and Clare F. Filiatrault v. Commissioner.
Thornton v. Commissioner
Docket Nos. 5523-68, 5598-68.
United States Tax Court
T.C. Memo 1970-321; 1970 Tax Ct. Memo LEXIS 39; 29 T.C.M. (CCH) 1471; T.C.M. (RIA) 70321;
November 19, 1970, Filed.
Edward W. Scruggs, 3773 E. Broadway, Tucson, Ariz., for the petitioners. Roger Rhodes, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: Deficiencies have been determined by the Commissioner in the income taxes of the petitioners…
2Cases cited5 opinions
- United States Steel Corporation v. United StatesDistrict Court, S.D. New York · 1967
- Higgins v. CommissionerUnited States Tax Court · 1959
- Callahan Mining Corp. v. CommissionerUnited States Tax Court · 1969
- The Louisiana Land and Exploration Company v. Charles A. Donnelly, Formerly Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- McLean v. CommissionerUnited States Tax Court · 1970