Legal Opinion
Estate of Gibson v. Commissioner
United States Tax Court
Decided November 18, 1981No. Docket No. 8811-80Unpublished
1Opinion of the Court
ESTATE OF RONALD E. GIBSON, SR., DECEASED, AUDREY J. GIBSON, PERSONAL REPRESENTATIVE AND AUDREY J. GIBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Gibson v. Commissioner
Docket No. 8811-80.
United States Tax Court
T.C. Memo 1981-668; 1981 Tax Ct. Memo LEXIS 75; 42 T.C.M. (CCH) 1702; T.C.M. (RIA) 81668;
November 18, 1981.
Audrey J. Gibson, pro se.
William P. Hardeman, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 5,913.43 in petitioners' Federal income tax for the year 1976.
No concessions were made…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Fischer v. CommissionerUnited States Tax Court · 1968
- Oakknoll v. CommissionerUnited States Tax Court · 1978
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