Legal Opinion
Denison v. Commissioner
United States Tax Court
Decided December 22, 1977No. Docket Nos. 5485-74 5565-74Unpublished
1Opinion of the Court
ROBERT J. DENISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GEORGE F. BAKER, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Denison v. Commissioner
Docket Nos. 5485-74 5565-74.
United States Tax Court
T.C. Memo 1977-430; 1977 Tax Ct. Memo LEXIS 13; 36 T.C.M. (CCH) 1759; T.C.M. (RIA) 770430;
December 22, 1977, Filed
Emil Sebetic,Sidney O. Friedman, and Michael A. Varet, for petitioners.
Michael A. Menillo, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' Federal…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Rutkin v. United StatesSupreme Court of the United States · 1952
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