1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 792 (1982)
 

MICHOT v. COMMISSIONER

Docket Nos. 10474-79, 2257-80.

43 T.C.M. 792 (1982)

T.C. Memo. 1982-128

Louis J. and Patricia A. Michot v. Commissioner.

United States Tax Court.

Filed March 16, 1982.

Attorney(s) appearing for the Case

F. Kelleher Riess, 821 Gravier St., New Orleans, La., William T. Steen, Pan American Life Ins. Co., New Orleans, La. and James Parkerson Roy, for the petitioners in docket No. 10474-79. F. Kelleher Riess, for the petitioners in docket No. 2257-80. Deborah R. Jaffe, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

  Year                 Deficiency

  1974 ..............   $40,511
  1975 ..............    21,361
  1976 ..............     3,582
  1977 ..............     9,837

The issue for decision is whether amounts received by petitioner Louis J. Michot upon termination of franchising agreements are taxable...

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