Legal Opinion
Cooper v. Commissioner
United States Tax Court
Decided August 12, 1975No. Docket Nos. 6149-73, 7090-73UnpublishedCited by 2 opinions
1Opinion of the Court
AILEEN COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATIE LASSITER, Petitioner v. CMOOISSIONER OF INTERNAL REVENUE, Respondent
Cooper v. Commissioner
Docket Nos. 6149-73, 7090-73.
United States Tax Court
T.C. Memo 1975-263; 1975 Tax Ct. Memo LEXIS 109; 34 T.C.M. (CCH) 1134; T.C.M. (RIA) 750263;
August 12, 1975, Filed
Alan C. Housholder and Quentin L. Housholder for the petitioners.
Wm. Robert Pope, Jr. for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Chief Judge: The Commissioner determined deficiencies in Federal income tax for 1971 in the following amounts:
Petitioner
Deficien…
2Cases cited17 opinions
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- Axe v. CommissionerUnited States Tax Court · 1972
- Marian Essenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Lurkins v. CommissionerUnited States Tax Court · 1968
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Blyler v. CommissionerUnited States Tax Court · 1977
- Blyler v. CommissionerUnited States Tax Court · 1977