Legal Opinion
Niblock v. Commissioner
United States Tax Court
Decided November 13, 1968No. Docket No. 5839-66Unpublished
1Opinion of the Court
Donald C. Niblock, Jr., and Marilyn Niblock v. Commissioner.
Niblock v. Commissioner
Docket No. 5839-66.
United States Tax Court
T.C. Memo 1968-260; 1968 Tax Ct. Memo LEXIS 40; 27 T.C.M. (CCH) 1381; T.C.M. (RIA) 68260;
November 13, 1968, Filed.
John L. Carey, Stephen A. Seall, and William A. Thorne, Elkhart, Ind., for the petitioners. James J. McGrath, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined deficiencies in petitioners' income taxes for the years 1960 and 1961 in the amounts of $4,028.11 and $6,802.48, respectively.
The asserted…
2Cases cited15 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Dalton v. BowersSupreme Court of the United States · 1932
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
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