Legal Opinion
Patterson v. Commissioner
United States Tax Court
Decided February 15, 1973No. Docket No. 697-72Unpublished
1Opinion of the Court
LLOYD PATTERSON and CHARLENE PATTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Patterson v. Commissioner
Docket No. 697-72.
United States Tax Court
T.C. Memo 1973-39; 1973 Tax Ct. Memo LEXIS 245; 32 T.C.M. (CCH) 181; T.C.M. (RIA) 73039;
February 15, 1973, Filed
Charles H. Creason, for the petitioners.
David R. Brennan, W. Durrell Nielsen and C. Garold Sims, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $5,167.14 in petitioners' Federal income tax for the year 1969. 2
Concessions having been made by the…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Romine v. Comm'rUnited States Tax Court · 1956
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
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