Legal Opinion
Lemly v. Commissioner
United States Tax Court
Decided July 2, 1973No. Docket No. 1301-72UnpublishedCited by 3 opinions
1Opinion of the Court
THERON M. LEMLY and MARY E. W. LEMLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lemly v. Commissioner
Docket No. 1301-72.
United States Tax Court
T.C. Memo 1973-147; 1973 Tax Ct. Memo LEXIS 142; 32 T.C.M. (CCH) 697; T.C.M. (RIA) 73147;
July 2, 1973, Filed
Hubert A. McBride, for the petitioners.
John B. Harper, for the respondent.
Dawson
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $7,039.86 in petitioners' Federal income tax for the year 1969. 2
At issue is whether, under the particular circumstances of this case, respondent's agent, the…
2Cases cited5 opinions
- Kean v. CommissionerCourt of Appeals for the Ninth Circuit · 1972
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
- William Q. Boyce, Individually and as of the Will and Estate of Ida Mae Boyce, Deceased v. The United StatesUnited States Court of Claims · 1968
- Latimer v. CommissionerUnited States Tax Court · 1970
- Kolstad v. United StatesDistrict Court, D. Montana · 1967
3Cited by3 opinions
- Estate of Gardner v. CommissionerUnited States Tax Court · 1986
- Ford v. CommissionerUnited States Tax Court · 1976
- Marco S. Marinello Associates, Inc. v. CommissionerUnited States Tax Court · 1975