SHIPLEY v. COMMISSIONER

Docket No. 2695-74.

42 T.C.M. 1559 (1981)

T.C. Memo. 1981-630

Albert L. Shipley, Jr., and Evelyn C. Shipley v. Commissioner.

United States Tax Court.

Filed October 26, 1981.


Attorney(s) appearing for the Case

Timothy R. Nibler and LeRoy Snyder, Jr. Fresno, Calif., for the petitioners. Robert F. Geraghty, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the calendar years 1967, 1968, and 1969, in the respective amounts of $116,004.75, $3,033.99, and $11,694. The issues for decision are: (1) whether at least $239,500 over which petitioners gained complete dominion and control in 1967 is properly includable in their gross income for that year; (2) whether, if petitioners...

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