Legal Opinion
Beebe v. Commissioner
United States Tax Court
Decided December 30, 1971No. Docket No. 4112-70 SCUnpublished
1Opinion of the Court
Richard W. Beebe and Beverly D. Beebe v. Commissioner.
Beebe v. Commissioner
Docket No. 4112-70 SC.
United States Tax Court
T.C. Memo 1971-330; 1971 Tax Ct. Memo LEXIS 1; 30 T.C.M. (CCH) 1431; T.C.M. (RIA) 71330;
December 30, 1971, Filed.
Richard W. Beebe, pro se, R.D. #2, Spencer, N. Y. John D. Steele, Jr., for the respondent.
INGOLIA
Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner: Respondent determined a deficiency in petitioners' Federal income tax for the year 1966 in the amount of $531.86. Concessions having been made, the one issue remaining is whether the petitioner was "away…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Michaels v. CommissionerUnited States Tax Court · 1969
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