Legal Opinion
Sullivan v. Commissioner
United States Tax Court
Decided July 21, 1980No. Docket No. 5202-78Unpublished
1Opinion of the Court
DANIEL J. and KATHRYN W. SULLIVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sullivan v. Commissioner
Docket No. 5202-78.
United States Tax Court
T.C. Memo 1980-265; 1980 Tax Ct. Memo LEXIS 325; 40 T.C.M. (CCH) 718; T.C.M. (RIA) 80265;
July 21, 1980, Filed
Daniel J. and Kathryn W. Sullivan, pro se.
George MacVogelei, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge:* Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $2,400. The issues for decision are (1) whether the amount of $8,469 received by Kathryn W. Sullivan in…
2Cases cited9 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Trappey v. CommissionerUnited States Tax Court · 1960
- Conroy v. CommissionerUnited States Tax Court · 1964
- Sibole v. CommissionerUnited States Tax Court · 1957
- William E. Conroy, Jay C. Dobbs, James W. Jenkins and Charles J. Tauter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
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