Legal Opinion
Clark v. Commissioner
United States Tax Court
Decided January 27, 1966No. Docket No. 5748-64Unpublished
1Opinion of the Court
Ralph S. Clark and Kate E. Clark v. Commissioner.
Clark v. Commissioner
Docket No. 5748-64.
United States Tax Court
T.C. Memo 1966-22; 1966 Tax Ct. Memo LEXIS 258; 25 T.C.M. (CCH) 118; T.C.M. (RIA) 66022;
January 27, 1966
Ralph S. Clark, pro se, 47 Visk Park B, Rochester, N. Y. Paul H. Frankel, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' income tax for the years 1961 and 1962 in the amounts of $507.71 and $254.23, respectively. The deficiencies were based upon the disallowance in each of the two years of…
2Cases cited4 opinions
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Frank Markarian v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Markarian v. CommissionerUnited States Tax Court · 1964
- Rose v. Haverty Furniture Co.Court of Appeals for the Fifth Circuit · 1926