GRAHAM v. COMMISSIONER

Docket Nos. 6460-67, 6461-67.

35 T.C.M. 1315 (1976)

T.C. Memo. 1976-295

W.T. Graham and Kate Graham v. Commissioner. Graham Plow, Inc. v. Commissioner.

United States Tax Court.

Filed September 21, 1976.


Attorney(s) appearing for the Case

Williard A. Herbert, 825 Olive, Dallas, Tex., for the petitioners. W. John Howard, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

This case was assigned to and heard by Special Trial Judge John H. Sacks pursuant to the provisions of section 7456(c) of the Internal Revenue Code and the Tax Court Rules of Practice and Procedure. His report was filed on March 24, 1976. Subsequently the respondent filed exceptions with the Court, and the petitioners filed a reply thereto. Having considered the exceptions, we agree with and adopt...

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