Legal Opinion
Bye v. Commissioner
United States Tax Court
Decided February 29, 1972No. Docket No. 6197-70 SCUnpublished
1Opinion of the Court
Walter D. Bye and Catherine A. Bye v. Commissioner.
Bye v. Commissioner
Docket No. 6197-70 SC.
United States Tax Court
T.C. Memo 1972-57; 1972 Tax Ct. Memo LEXIS 198; 31 T.C.M. (CCH) 238; T.C.M. (RIA) 72057;
February 29, 1972, Filed
Joseph P. Monaghan, 2218 Elm, Butte, Mont., for the petitioners. Joe K. Gordon, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $715.63. In an amendment to his answer, respondent alleges that the deficiency is $829.63. The issues for…
2Cases cited19 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Fischer v. CommissionerUnited States Tax Court · 1968
- Carasso v. CommissionerUnited States Tax Court · 1960
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Hendrick v. CommissionerUnited States Tax Court · 1961
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