Legal Opinion
Hardin v. Commissioner
United States Tax Court
Decided August 29, 1973No. Docket No. 8558-71UnpublishedCited by 1 opinion
1Opinion of the Court
TAYLOR S. HARDIN and KATHARINE B. HARDIN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hardin v. Commissioner
Docket No. 8558-71.
United States Tax Court
T.C. Memo 1973-193; 1973 Tax Ct. Memo LEXIS 94; 32 T.C.M. (CCH) 892; T.C.M. (RIA) 73193;
August 29, 1973, Filed
Fred R. Tansill and Paul S. Richter, for the petitioners.
David E. Price, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPTION
QUEALY, Judge: Respondent determined a deficiency in the petitioners' income tax for the taxable year 1967 in the amount of $32,729.46. 2
Certain concessions having been made by the…
2Cases cited5 opinions
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Howard M. Reineman and Helen Reineman v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Collins v. CommissionerUnited States Tax Court · 1952
- St. Louis Mallaeable Casting Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Swofford v. CommissionerUnited States Tax Court · 1967
3Cited by1 opinion
- Taylor S. Hardin and Katherine B. Hardin v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974