1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 34 T.C.M.
  5. 34 T.C.M. 951 (1975)
 

FRAZIER v. COMMISSIONER

Docket No. 9145-72.

34 T.C.M. 951 (1975)

T.C. Memo. 1975-220

Frederick M. Frazier and Alicia Frazier v. Commissioner.

United States Tax Court.

Filed July 3, 1975.

Attorney(s) appearing for the Case

Paul R. Hodgson, Harvard Tower, Tulsa, Okla., and James R. Hays, for the petitioners. Randolph A. Monsur, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1969 in the amount of $278,919.24. The issues for decision are:

(1) Whether the Commissioner abused his discretion under section 482 of the Code1 in allocating to Petitioner Frederick M. Frazier gain from the sale of his interest in appreciated real property distributed...

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