Legal Opinion
Chronister v. Commissioner
United States Tax Court
Decided October 25, 1973No. Docket No. 8705-71Unpublished
1Opinion of the Court
LEE R. CHRONISTER and ROBERTA L. CHRONISTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chronister v. Commissioner
Docket No. 8705-71.
United States Tax Court
T.C. Memo 1973-237; 1973 Tax Ct. Memo LEXIS 49; 32 T.C.M. (CCH) 1108; T.C.M. (RIA) 73237;
October 25, 1973, Filed
Lee R. Chronister, pro se.
Richard J. Shipley, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $2,751.08.
The issue for decision is to what extent, if any, a payment of $19,384.65…
2Cases cited5 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Birmingham Terminal Co. v. CommissionerUnited States Tax Court · 1951
- Perry v. United StatesUnited States Court of Claims · 1958
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1954
- Home Sav. & Loan Co. v. CommissionerUnited States Tax Court · 1962