Legal Opinion
Nixon v. Commissioner
United States Tax Court
Decided June 25, 1987No. Docket No. 4979-84Unpublished
1Opinion of the Court
CARROLL A. NIXON AND OPAL I. NIXON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nixon v. Commissioner
Docket No. 4979-84.
United States Tax Court
T.C. Memo 1987-318; 1987 Tax Ct. Memo LEXIS 318; 53 T.C.M. (CCH) 1251; T.C.M. (RIA) 87318;
June 25, 1987.
Gerald J. Zafft, for the petitioners.
James A. Kutten, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
"KORNER, Judge: Respondent determined a deficiency in petitioners' Federal income tax of $30,250 for the tax year ended December 31, 1981. After concessions, the sole issue for decision is whether petitioners'…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
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