Raymond J. Mears, A/K/A R. J. Mears v. Commissioner of Internal Revenue
Raymond J. Mears, A/K/A R. J. Mears v. Commissioner of Internal Revenue
386 F.2d 450; 20 A.F.T.R.2d (RIA) 5805
(Federal Reporter, Second Series)
Cases that cite this one
2 later published cases cite this decision.
- Steffens v. Commissioner (United States Tax Court 1981)
- Gino v. Commissioner (United States Tax Court 1973)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
This appeal tests the correctness of a memorandum decision of the Tax Court finding liability of the petitioner for income tax deficiencies. Mears v. Commissioner, Par. 66173, P-H T.C. The applicable rules of law were correctly stated and applied by the Tax Court in reaching its conclusion. Its decision is
Affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.