Legal Opinion
Schultz v. Commissioner
United States Tax Court
Decided August 26, 1964No. Docket No. 972-62UnpublishedCited by 5 opinions
1Opinion of the Court
Milton L. Schultz and Grace E. Schultz v. Commissioner.
Schultz v. Commissioner
Docket No. 972-62.
United States Tax Court
T.C. Memo 1964-227; 1964 Tax Ct. Memo LEXIS 112; 23 T.C.M. (CCH) 1372; T.C.M. (RIA) 64227;
August 26, 1964
Melvin M. Engel, 469 Texas National Bank Bldg., Houston, Tex., for the petitioners. Thomas S. Loop, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the calendar years 1959 and 1960 in the amounts of $39.11 and $64.85, respectively.
The issue for decision is whether petitioners…
2Cases cited4 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Martin J. Welsh and Elsie N. Welsh v. United StatesCourt of Appeals for the Sixth Circuit · 1964
- James J. Condit and Rose Marie Condit v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Welsh v. United StatesDistrict Court, N.D. Ohio · 1962
3Cited by5 opinions
- Campbell v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- Huene v. United StatesDistrict Court, S.D. New York · 1965
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
- Berry v. CommissionerUnited States Tax Court · 1971
- Collins v. CommissionerUnited States Tax Court · 1973