WARD v. COMMISSIONER

Docket Nos. 35071-83, 35072-83.

53 T.C.M. 685 (1987)

T.C. Memo. 1987-215

James J. Ward and Betty Ward v. Commissioner.

United States Tax Court.

Filed April 28, 1987.


Attorney(s) appearing for the Case

Fred Wood and Fred Daniels, 2121 Highland Ave., Birmingham, Ala., for the petitioners. Roslyn Taylor, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

On September 20, 1983, respondent determined deficiencies in petitioners James J. and Betty Ward's Federal income tax in the amounts of $8,411, $10,060, and $12,574, for the calendar years 1978, 1979 and 1980, respectively, and a deficiency in petitioner J.J. Ward Mining & Industrial Equipment, Inc.'s (Ward Mining) Federal income tax for its fiscal year ended March 31, 1980, in the amount of $521...

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