Legal Opinion
Batson v. Commissioner
United States Tax Court
Decided September 27, 1977No. Docket No. 2484-76Unpublished
1Opinion of the Court
ROBERT C. and PROSLYN P. BATSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Batson v. Commissioner
Docket No. 2484-76.
United States Tax Court
T.C. Memo 1977-339; 1977 Tax Ct. Memo LEXIS 106; 36 T.C.M. (CCH) 1359; T.C.M. (RIA) 770339;
September 27, 1977, Filed
Theodore L. Jones,David Irvin Couvillion and Gregory A. Pletsch, for the petitioners. Joseph R. Goeke, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined deficiencies in petitioners' Federal income tax returns for the taxable years 1972 and 1973 in the amounts of $751.45 and…
2Cases cited11 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Anderson v. CommissionerUnited States Tax Court · 1970
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Rosenthal v. CommissionerUnited States Tax Court · 1975
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