Legal Opinion
Calaby v. Commissioner
United States Tax Court
Decided February 22, 1982No. Docket No. 8201-79Unpublished
1Opinion of the Court
SAM D. CALABY and ARLINE J. CALABY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Calaby v. Commissioner
Docket No. 8201-79
United States Tax Court
T.C. Memo 1982-91; 1982 Tax Ct. Memo LEXIS 658; 43 T.C.M. (CCH) 610; T.C.M. (RIA) 82091;
February 22, 1982.
Sam D. Calaby, pro se.
Bernard Wishnia, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined deficiencies in petitioners' income taxes for the taxable years 1976 and 1977 in the amounts of $ 1,940 and $ 2,125, respectively. The sole issue for our determination is whether petitioner 1 is…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
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