Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided July 3, 1986No. Docket No. 26959-84Unpublished
1Opinion of the Court
ROGER H. SMITH AND JANE A. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket No. 26959-84.
United States Tax Court
T.C. Memo 1986-274; 1986 Tax Ct. Memo LEXIS 335; 51 T.C.M. (CCH) 1348; T.C.M. (RIA) 86274;
July 3, 1986.
Jane A. Smith, pro se.
Gail K. Gibson, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by a statutory notice of deficiency dated April 25, 1984, determined a $2,278 deficiency in petitioners' 1981 Federal income tax. Petitioners resided in Minnetonka, Minnesota, at the time of filing their…
2Cases cited7 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Fisher v. CommissionerUnited States Tax Court · 1971
- Olick v. CommissionerUnited States Tax Court · 1979
- Melvin A. Yarlott, Jr. And Rebecca L. Yarlott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
2 more not listed; retrieve them via the Exa API.