Legal Opinion
Rhoads v. Commissioner
United States Tax Court
Decided September 4, 1963No. Docket No. 95089Unpublished
1Opinion of the Court
Lynn E. Rhoads and Martha R. Rhoads v. Commissioner.
Rhoads v. Commissioner
Docket No. 95089.
United States Tax Court
T.C. Memo 1963-238; 1963 Tax Ct. Memo LEXIS 106; 22 T.C.M. (CCH) 1205; T.C.M. (RIA) 63238;
September 4, 1963
Sidney Barrows, for the petitioners. Sidney C. Freed, for the respondent.
FAY
Memorandum Opinion
FAY, Judge: The respondent determined a deficiency in petitioners' income tax for 1959 in the amount of $1,398.99. The petitioners claim an overpayment of income tax for 1959 in the amount of $779.50. The primary issue for decision is whether petitioners are entitled to a deduction…
2Cases cited17 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Towers v. CommissionerUnited States Tax Court · 1955
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
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