Legal Opinion
Arceneaux v. Commissioner
United States Tax Court
Decided October 13, 1977No. Docket No. 8929-75UnpublishedCited by 4 opinions
1Opinion of the Court
HENRY L. ARCENEAUX, JR., and JIMMIE RUTH ARCENEAUX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Arceneaux v. Commissioner
Docket No. 8929-75
United States Tax Court
T.C. Memo 1977-363; 1977 Tax Ct. Memo LEXIS 78; 36 T.C.M. (CCH) 1461; T.C.M. (RIA) 770363;
October 13, 1977, Filed
R. Travis Douglas, for the petitioners.
Robert E. Glanville, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' joint Federal income tax return for the calendar year 1972 in the amount of $183.68. As a result of concessions by the…
2Cases cited6 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Robert C. Stubbs and Mary Ann Stubbs, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Seed v. CommissionerUnited States Tax Court · 1971
- Murphy v. CommissionerUnited States Tax Court · 1970
- Estate of Wood v. CommissionerUnited States Tax Court · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Michael F. And Nancy S. Foley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988
- American Bar Endowment v. The United States, Frederic D. Turner, Et Ux., Arthur Sherwood, Et Ux. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- American Bar Endowment v. United StatesUnited States Court of Claims · 1984
- Michael F. And Nancy S. Foley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1988