Legal Opinion
Peterson v. Commissioner
United States Tax Court
Decided June 1, 1965No. Docket No. 2247-63Unpublished
1Opinion of the Court
Donald J. Peterson and Ruth M. Peterson v. Commissioner.
Peterson v. Commissioner
Docket No. 2247-63.
United States Tax Court
T.C. Memo 1965-151; 1965 Tax Ct. Memo LEXIS 180; 24 T.C.M. (CCH) 798; T.C.M. (RIA) 65151;
June 1, 1965
Dale Forbes and Melvyn M. Ryan, for the petitioners. H. Kent Holman, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The Commissioner determined deficiencies in petitioners' income taxes as follows:
Taxable
Petitioner
Year
Amount
Donald J. Peterson 1
1957
$1,861.94
Donald J. Peterson and Ruth
M. Peterson
1958
1,623.25
Donald J. Peterson and Ruth
M. Peterson
1959
95…
2Cases cited3 opinions
- Sherwood Memorial Gardens, Inc. v. CommissionerUnited States Tax Court · 1964
- GARDENS OF FAITH, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentCourt of Appeals for the Fourth Circuit · 1965
- Gardens of Faith, Inc. v. CommissionerUnited States Tax Court · 1964