1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 1337 (1977)
 

LaMAIR v. COMMISSIONER

Docket Nos. 8643-74, 8644-74.

36 T.C.M. 1337 (1977)

T.C. Memo. 1977-333

George A. LaMair, Residuary Trust, Iowa-Des Moines National Bank and George A. LaMair II, Co-Trustees v. Commissioner. LaMair-Mulock-Condon Company v. Commissioner.

United States Tax Court.

Filed September 26, 1977.

Attorney(s) appearing for the Case

Walter R. Brown, W. Kendall Brown, David C. Bauer, 1200 Register & Tribune Bldg., Des Moines, Iowa, for the petitioners. Ronald M. Frykberg, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies:

                        Docket
  Petitioner            Number     Year       Deficiency

  George A. LaMair      8643-74    1971 ....  $25,174.00
  Residuary Trust
  LaMair-Mulock-Condon
  Company               8644-74    1970 ....  $14,819.24

These cases were consolidated for trial, briefing and opinion.

Other issues...

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