Legal Opinion
Millsaps v. Commissioner
United States Tax Court
Decided July 2, 1973No. Docket No. 1771-72UnpublishedCited by 2 opinions
1Opinion of the Court
W. W. MILLSAPS and LUCILLE MILLSAPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Millsaps v. Commissioner
Docket No. 1771-72.
United States Tax Court
T.C. Memo 1973-146; 1973 Tax Ct. Memo LEXIS 141; 32 T.C.M. (CCH) 694; T.C.M. (RIA) 73146;
July 2, 1973, Filed
Ben Ferrell Mitchel, for the petitioners.
Richard J. Neubauer, for the respondent.
Dawson
MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: Respondent determined a deficiency of $5,614.25 in petitioners' Federal income tax for the taxable year 1967. 2
Petitioners have conceded two adjustments to income made by the respondent…
2Cases cited17 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Avery v. CommissionerSupreme Court of the United States · 1934
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Woodbury v. CommissionerUnited States Tax Court · 1967
- Commissioner of Internal Revenue v. OatesCourt of Appeals for the Seventh Circuit · 1953
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Schniers v. CommissionerUnited States Tax Court · 1977
- Schniers v. CommissionerUnited States Tax Court · 1977