Legal Opinion
Sampson v. Commissioner
United States Tax Court
Decided July 27, 1970No. Docket No. 3874-69 SCUnpublished
1Opinion of the Court
Raymond E. Sampson and Geneva Sampson v. Commissioner.
Sampson v. Commissioner
Docket No. 3874-69 SC.
United States Tax Court
T.C. Memo 1970-212; 1970 Tax Ct. Memo LEXIS 147; 29 T.C.M. (CCH) 927; T.C.M. (RIA) 70212;
July 27, 1970, Filed
Raymond E. Sampson, pro se, 12,132 U.S. Route 42, Cincinnati, Ohio. Rudolf L. Jansen, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $152.70 in petitioners' income tax for 1967 for failure to substantiate the deduction of medical expenses and charitable contributions.
Petitioners are…
2Cases cited8 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Robert R. Walker and Wanda A. Walker v. Commissioner of Internal Revenue, Robert R. Walker, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1966
- Parks v. CommissionerUnited States Tax Court · 1959
- Baker v. CommissionerUnited States Tax Court · 1955
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