Legal Opinion
Cain v. Commissioner
United States Tax Court
Decided June 3, 1976No. Docket No. 1039-74Unpublished
1Opinion of the Court
JAMES K. AND LINDA (JOYAL) CAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cain v. Commissioner
Docket No. 1039-74.
United States Tax Court
T.C. Memo 1976-175; 1976 Tax Ct. Memo LEXIS 228; 35 T.C.M. (CCH) 778; T.C.M. (RIA) 760175;
June 3, 1976, Filed
James K. Cain, pro se.
Jonathan J. Broome, Jr., for the petitioner Linda (Joyal) Cain.
Harris J. Belinkie, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the year 1972 in the amount of $656.08. Because of petitioners' concessions, the only issue…
2Cases cited18 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1968
- McLoughlin v. McLoughlinSupreme Court of Virginia · 1970
- Allen Hoffman and Pearl S. Hoffman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
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