Legal Opinion
Taylor v. Commissioner
United States Tax Court
Decided November 24, 1970No. Docket No. 2781-69UnpublishedCited by 5 opinions
1Opinion of the Court
William W. Taylor and Gene W. Taylor v. Commissioner.
Taylor v. Commissioner
Docket No. 2781-69.
United States Tax Court
T.C. Memo 1970-325; 1970 Tax Ct. Memo LEXIS 33; 29 T.C.M. (CCH) 1488; T.C.M. (RIA) 70325;
November 24, 1970. Filed
K.G. Seitz, 4321 Hamilton Ave., Cincinnati, Ohio, for the petitioners. Rudolf L. Jansen, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies of $34.78 and $1,845.14 in petitioners' income tax for the calendar years 1965 and 1966, respectively. The only issue remaining for decision is whether amounts received by…
2Cases cited16 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- Coplan v. Comm'rUnited States Tax Court · 1957
- Parke, Davis & Co. v. CommissionerUnited States Board of Tax Appeals · 1934
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Lan Jen Chu v. CommissionerUnited States Tax Court · 1972
- Omholt v. CommissionerUnited States Tax Court · 1973
- Chu v. Comm'rUnited States Tax Court · 1972
- Chu v. Comm'rUnited States Tax Court · 1972
- Omholt v. CommissionerUnited States Tax Court · 1973