Legal Opinion
Benson v. Commissioner
United States Tax Court
Decided November 14, 1983No. Docket No. 25077-81Unpublished
1Opinion of the Court
JOHN I. BENSON AND ELEANOR M. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Benson v. Commissioner
Docket No. 25077-81.
United States Tax Court
T.C. Memo 1983-679; 1983 Tax Ct. Memo LEXIS 107; 47 T.C.M. (CCH) 294; T.C.M. (RIA) 83679;
November 14, 1983.
Louis Ginberg, for the petitioners.
Warren P. Simonsen, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge:* Respondent determined a deficiency of $25,328.47 in petitioners' Federal income tax for 1975. At issue is whether the value of an interest in property transferred to petitioner Eleanor M.…
2Cases cited22 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
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