1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 49 T.C.M.
  5. 49 T.C.M. 677 (1985)
 

ALLEN v. COMMISSIONER

Docket No. 1427-80.

49 T.C.M. 677 (1985)

T.C. Memo. 1985-54

Irving Allen and Juanita Allen v. Commissioner.

United States Tax Court.

Filed February 4, 1985.

Attorney(s) appearing for the Case

Joel R. Weinstein and Bert B. Rand, for the petitioners. Cruz Saavedra, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $257,047 for 1973 and $43,822 for 1974. After concessions, the issues for decision are: (1) Whether certain transfers of funds made during 1973 by two companies, both wholly owned by the petitioners, to another company, wholly owned by the petitioners and their children...

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