1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 1389 (1984)
 

PRESCOTT v. COMMISSIONER

Docket No. 5432-82.

47 T.C.M. 1389 (1984)

T.C. Memo. 1984-157

Walter C. Prescott and Amelia J. Prescott v. Commissioner.

United States Tax Court.

Filed March 29, 1984.

Attorney(s) appearing for the Case

Joseph B. Alala, Jr. and J. Robert Wren, Jr., 192 South St., Gastonia, N.C., for the petitioners. Mathew E. Bates, for the respondent.

Supplemental Memorandum Opinion

KÖRNER, Judge:

The instant case was submitted to the Court on a fully stipulated set of facts pursuant to Rule 122.1 The sole issue presented by the parties to us for determination was whether petitioners received $21,000 of dividend income during 1978 which they failed to report in their return.

In its initial memorandum opinion herein, filed as T.C. Memo. 1983-709...

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