MAJOR v. COMMISSIONER

Docket Nos. 9780-75, 9945-75.

76 T.C. 239 (1981)

HUGH MAJOR AND CHARLOTTE MAJOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SPECIALIZED TRANSPORTATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 17, 1981.


Attorney(s) appearing for the Case

John A. Farrell and J. Thomas Long, for the petitioners in docket No. 9780-75.

Michael N. Newmark and John P. Barrie, for the petitioner in docket No. 9945-75.

William J. Falk, for the respondent.


FORRESTER, Judge:

In these consolidated cases respondent has determined deficiencies in petitioners' Federal income taxes as follows:

Petitioner                                   Year ending      Deficiency
Hugh Major and Charlotte Major ------------ Dec. 31, 1972    1$28,803.37
Specialized Transportation, Inc ----------- May  31, 1972       6,292.25
                                          ...

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