Legal Opinion
Cowing v. Commissioner
United States Tax Court
Decided June 30, 1969No. Docket No. 540-68Unpublished
1Opinion of the Court
Robert H. Cowing and Margaret O. Cowing v. Commissioner.
Cowing v. Commissioner
Docket No. 540-68.
United States Tax Court
T.C. Memo 1969-135; 1969 Tax Ct. Memo LEXIS 159; 28 T.C.M. (CCH) 696; T.C.M. (RIA) 69135;
June 30, 1969, Filed
Thomas R. Manning, 25 Park St., Adams, Mass., for the petitioners.lawlence A. Wright, for the respondent. 697
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income taxes for the taxable years indicated in the amounts set forth below:
1963
$6,601.98
1964
5,570.87
1965
4,754.05
Certain matters relating to these deficiencies…
2Cases cited9 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Kaplan v. CommissionerUnited States Tax Court · 1953
- Hand v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.