Legal Opinion
Jacobson v. Commissioner
United States Tax Court
Decided December 1, 1983No. Docket No. 21536-81UnpublishedCited by 1 opinion
1Opinion of the Court
ROGER VERL JACOBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jacobson v. Commissioner
Docket No. 21536-81
United States Tax Court
T.C. Memo 1983-719; 1983 Tax Ct. Memo LEXIS 71; 47 T.C.M. (CCH) 499; T.C.M. (RIA) 83719;
December 1, 1983.
Decision will be entered under Rule 155.
Roger Verl Jacobson, pro se.
Joel A. Lopata, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 of $3,850.28. The issues for decision are: (1) whether petitioner is entitled to an…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richard L. Smith Vanalco, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002