Legal Opinion
Dean v. Commissioner
United States Tax Court
Decided December 8, 1976No. Docket No. 8961-74UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN L. DEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dean v. Commissioner
Docket No. 8961-74.
United States Tax Court
T.C. Memo 1976-379; 1976 Tax Ct. Memo LEXIS 24; 35 T.C.M. (CCH) 1706; T.C.M. (RIA) 760379;
December 8, 1976, Filed
John L. Dean, pro se.
George T. Morse, III, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent has determined deficiencies in petitioner's Federal income tax for the taxable years 1970 and 1971 in the amounts of $1,059.10 and $545.55, respectively. Due to concessions by the parties, the issues for our…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Heuer v. CommissionerUnited States Tax Court · 1959
- Green v. CommissionerUnited States Tax Court · 1972
- Mazzotta v. CommissionerUnited States Tax Court · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United StatesCourt of Appeals for the Ninth Circuit · 1980