1. Home
  2. Browse Decisions
  3. T.C.
  4. 61 T.C.
  5. 61 T.C. 719 (1974)
 

DOUGHERTY v. COMMISSIONER

Docket No. 2400-69.

61 T.C. 719 (1974)

ALBERT L. AND CHARLOTTE K. DOUGHERTY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 12, 1974.

Attorney(s) appearing for the Case

Thomas J. Donnelly, Jr., and John A. Hazelwood, for the petitioners.

Robert T. Hollohan, for the respondent.

SUPPLEMENTAL OPINION

TANNENWALD, Judge:

In our Court-reviewed opinion disposing of the substantive issues involved in this case (60 T.C. 917), we held that petitioner Albert L. Dougherty had made an effective election under section 9621 to be taxed at corporate rates on the amount includable in his gross income for 1963 under section 951(a). The parties had stipulated as to the election...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases