Legal Opinion
Lyman v. Commissioner
United States Tax Court
Decided March 8, 1984No. Docket No. 19138-82UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES S. LYMAN and GENEVA E. LYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lyman v. Commissioner
Docket No. 19138-82.
United States Tax Court
T.C. Memo 1984-115; 1984 Tax Ct. Memo LEXIS 557; 47 T.C.M. (CCH) 1236; T.C.M. (RIA) 84115;
March 8, 1984.
James S. Lyman, pro se.
Dean H. Wakayama, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $2,890 in petitioners' Federal income tax for 1979. The following issues are presented for decision:
1. Whether earnings in 1979 in the amount of $287 on a…
2Cases cited8 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Norwood v. CommissionerUnited States Tax Court · 1976
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Harvey v. CommissionerUnited States Tax Court · 1959
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Carl Albert Grauvogel v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985