Legal Opinion
Harris v. Commissioner
United States Tax Court
Decided July 9, 1973No. Docket No. 5087-67UnpublishedCited by 1 opinion
1Opinion of the Court
MABEL C. HARRIS, Petitioner v.. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harris v. Commissioner
Docket No. 5087-67
United States Tax Court
T.C. Memo 1973-150; 1973 Tax Ct. Memo LEXIS 138; 32 T.C.M. (CCH) 718; T.C.M. (RIA) 73150;
July 9, 1973, Filed.
Roger L. Davis, for the petitioner.
Richard G. Holloway, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: 1 Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Year
Deficiency
1963
$ 5,725.00
1964
18,055.82
1965
8,210.81
TOTAL
$31,991.63
2
Petitioner claimed in her petition that she made overpayments in…
2Cases cited16 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Clark v. CommissionerUnited States Tax Court · 1952
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Clark v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. Frank Polk and Marie PolkCourt of Appeals for the Tenth Circuit · 1960
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Rapoport v. CommissionerUnited States Tax Court · 1982