Legal Opinion
Baigent v. Commissioner
United States Tax Court
Decided June 24, 1987No. Docket Nos. 14646-81, 11752-82, 11756-82, 11758-82, 29583-82, 4191-83, 18208-83, 28679-83, 13148-84, 29677-84UnpublishedCited by 1 opinion
1Opinion of the Court
VICTOR AND MARGARET BAIGENT, ET AL. 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baigent v. Commissioner
Docket Nos. 14646-81, 11752-82, 11756-82, 11758-82, 29583-82, 4191-83, 18208-83, 28679-83, 13148-84, 29677-84.
United States Tax Court
T.C. Memo 1987-314; 1987 Tax Ct. Memo LEXIS 314; 53 T.C.M. (CCH) 1221; T.C.M. (RIA) 87314;
June 24, 1987.
Edward B. Simpson, for the petitioners.
Barbara M. Leonard, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Each of these consolidated cases involves deductions, losses and investment tax credits claimed by…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Victor E. Van Duzer, and Jane N. Van Duzer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993