Legal Opinion
Denison v. Commissioner
United States Tax Court
Decided September 28, 1971No. Docket No. 5587-70 SCUnpublishedCited by 1 opinion
1Opinion of the Court
James L. Denison and Lou Anna B. Denison v. Commissioner.
Denison v. Commissioner
Docket No. 5587-70 SC.
United States Tax Court
T.C. Memo 1971-249; 1971 Tax Ct. Memo LEXIS 83; 30 T.C.M. (CCH) 1074; T.C.M. (RIA) 71249;
September 28, 1971, filed.
James L. Denison and Lou Anna B. Denison, pro se, 6931 E. 11th St., Long Beach, Calif.Sheldon M. Sisson, for the respondent.
JOHNSTON
Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner: The respondent determined a deficiency in petitioners' Federal income tax for 1968 in the amount of $742.32. The issues for decision are (1) whether certain…
2Cases cited2 opinions
- George H. And Sarah Newi v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Marlin v. CommissionerUnited States Tax Court · 1970
3Cited by1 opinion
- Peter A. v. United StatesDistrict Court, D. New Hampshire · 1975