WYNECOOP v. COMMISSIONER

Docket No. 3765-79.

76 T.C. 101 (1981)

THOMAS E. WYNECOOP AND SHIRLEY WYNECOOP, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 19, 1981.


Attorney(s) appearing for the Case

John Ranquet, for the petitioners.

Thomas N. Tomashek, for the respondent.


OPINION

FEATHERSTON, Judge:

Respondent determined deficiencies in the amounts of $126,912.94 and $79,609.48 in petitioners' Federal income taxes for 1975 and 1976, respectively. Due to a concession by respondent, the only issue for decision is whether certain dividends received by petitioner Thomas E. Wynecoop are exempt from Federal income taxation.

This case was submitted fully stipulated.

...

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