Legal Opinion
Homer v. Commissioner
United States Tax Court
Decided March 14, 1977No. Docket No. 5718-75UnpublishedCited by 1 opinion
1Opinion of the Court
MARK J. HOMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Homer v. Commissioner
Docket No. 5718-75.
United States Tax Court
T.C. Memo 1977-66; 1977 Tax Ct. Memo LEXIS 378; 36 T.C.M. (CCH) 283; T.C.M. (RIA) 770066;
March 14, 1977, Filed
Richard S. Moskow, for the petitioner.
John O. Tannenbaum, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax for the calendar year 1973 in the amount of $817.14. The sole issue is whether petitioner is entitled to exclude from gross income as a…
2Cases cited12 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Eugene E. Hembree, Jr., and Belle D. Hembree v. United StatesCourt of Appeals for the Fourth Circuit · 1972
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Burstein v. United StatesUnited States Court of Claims · 1980