Legal Opinion
Stevens v. Commissioner
United States Tax Court
Decided June 22, 1982No. Docket No. 18158-80Unpublished
1Opinion of the Court
BEN D. STEVENS and PATRICIA D. STEVENS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Stevens v. Commissioner
Docket No. 18158-80
United States Tax Court
T.C. Memo 1982-352; 1982 Tax Ct. Memo LEXIS 394; 44 T.C.M. (CCH) 220; T.C.M. (RIA) 82352;
June 22, 1982.
George A. Young, for the petitioners.
Ana G. Cummings,Josephine M. Patterson, and James N. Mullen, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income taxes for the year 1977 in the amount of $3,218. The issue is whether any part of the…
2Cases cited7 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Abramo v. CommissionerUnited States Tax Court · 1982
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Newbury v. CommissionerUnited States Tax Court · 1966
- Emmons v. CommissionerUnited States Tax Court · 1961
2 more not listed; retrieve them via the Exa API.