Legal Opinion

Rose v. Commissioner

United States Tax Court

Decided June 17, 1971No. Docket No. 957-70UnpublishedCited by 2 opinions

1Opinion of the Court

Jack Rose v. Commissioner.

Rose v. Commissioner

Docket No. 957-70.

United States Tax Court

T.C. Memo 1971-147; 1971 Tax Ct. Memo LEXIS 187; 30 T.C.M. (CCH) 644; T.C.M. (RIA) 71147;

June 17, 1971, Filed

Jack Rose, pro se, 23999 W. Ten Mile Road, Southfield, Mich.Gary F. Walker for the respondent. 645

STERRETT

Memorandum Findings of Fact and Opinion

STERRETT, Judge: Respondent determined a deficiency of $8,367.93 in petitioner's income taxes for 1966. Due to concessions by respondent, the only issue remaining for decision is whether certain attorney fees paid by petitioner on the behalf of his wife…

2Cases cited2 opinions

  1. Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
  2. Selwyn Operating Corp. v. CommissionerUnited States Board of Tax Appeals · 1928

3Cited by2 opinions

  1. Martin v. CommissionerUnited States Tax Court · 1979
  2. Martin v. CommissionerUnited States Tax Court · 1979

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