Legal Opinion
Davis v. Commissioner
United States Tax Court
Decided August 31, 1978No. Docket No. 10001-75UnpublishedCited by 1 opinion
1Opinion of the Court
T. WAYNE DAVIS AND ADELE A. DAVIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davis v. Commissioner
Docket No. 10001-75.
United States Tax Court
T.C. Memo 1978-348; 1978 Tax Ct. Memo LEXIS 170; 37 T.C.M. (CCH) 1441; T.C.M. (RIA) 78348;
August 31, 1978, Filed
David R. Mason, for the petitioners.
Ronald M. Frykberg, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioners' income tax:
Petitioners
Years
Deficiencies
T. Wayne and Adele A. Davis
1970
$ 1,597.74
1971
14,961.00
1972
12,787.00
Marvin H. and…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Coors v. CommissionerUnited States Tax Court · 1973
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Adolph Coors Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1975
- Johnson v. CommissionerUnited States Tax Court · 1973
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Transamerica Corp. v. United StatesUnited States Court of Claims · 1988