Legal Opinion
Keil v. Commissioner
United States Tax Court
Decided July 29, 1976No. Docket No. 1228-75Unpublished
1Opinion of the Court
LARRY E. KEIL (RAY-KEIL) and ALICE A. KEIL (RAY-KEIL), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keil v. Commissioner
Docket No. 1228-75.
United States Tax Court
T.C. Memo 1976-232; 1976 Tax Ct. Memo LEXIS 165; 35 T.C.M. (CCH) 1015; T.C.M. (RIA) 760232;
July 29, 1976, Filed
James F. McAteer, for the petitioners.
Robert J. Chicoine, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency of $585.50 in petitioners' Federal income tax for 1973. The sole issue presented is whether petitioners are entitled to a "war tax credit" in the amount of $585.75.…
2Cases cited8 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- Muste v. CommissionerUnited States Tax Court · 1961
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
- Russell v. CommissionerUnited States Tax Court · 1973
- Anthony v. CommissionerUnited States Tax Court · 1976
3 more not listed; retrieve them via the Exa API.