Robert W. McLemore and Lucile McLemore v. Commissioner of Internal Revenue
This text of 494 F.2d 1350 (Robert W. McLemore and Lucile McLemore v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
An income tax deficiency was assessed by the Commissioner against petitioners for the year 1965. Robert W. Mc-Lemore was the sole shareholder of two corporations. Lucile McLemore is a *1351 party solely because she filed a joint return with her husband. The deficiency arose from a series of financial transactions by Mr. McLemore and the two corporations which are described fully in the memorandum and opinion of Judge Fay of the Tax Court upholding the deficiency assessment. T.C.Memo 1973-59.
We have carefully considered the briefs and oral arguments of counsel for petitioners. We conclude that the Tax Court correctly decided the issues in this case and affirm its judgment for the reasons set forth in its opinion.
So ordered.
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Cite This Page — Counsel Stack
494 F.2d 1350, 33 A.F.T.R.2d (RIA) 1239, 1974 U.S. App. LEXIS 8822, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robert-w-mclemore-and-lucile-mclemore-v-commissioner-of-internal-revenue-ca6-1974.