Legal Opinion
Robertson v. Commissioner
United States Tax Court
Decided September 17, 1973No. Docket No. 6708-70UnpublishedCited by 3 opinions
1Opinion of the Court
LESLIE D. ROBERTSON and EVELYN A. ROBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Robertson v. Commissioner
Docket No. 6708-70.
United States Tax Court
T.C. Memo 1973-205; 1973 Tax Ct. Memo LEXIS 81; 32 T.C.M. (CCH) 955; T.C.M. (RIA) 73205;
September 17, 1973, Filed
Gordon F. DeHart, for the petitioners.
James F. Hanley, Jr., for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1966 in the amount of $2,531.12. The three issues presented for decision are: (1)…
2Cases cited24 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Robinson v. CommissionerUnited States Tax Court · 1972
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Joannin v. OgilvieSupreme Court of Minnesota · 1892
- In Re Prima Co.Court of Appeals for the Seventh Circuit · 1938
19 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- United States v. Toyota of VisaliaDistrict Court, E.D. California · 1991
- Hall v. Comm'rUnited States Tax Court · 2013