Legal Opinion
Lenington v. Commissioner
United States Tax Court
Decided December 6, 1966No. Docket No. 775-64Unpublished
1Opinion of the Court
Maxell R. and Josephine M. Lenington v. Commissioner.
Lenington v. Commissioner
Docket No. 775-64.
United States Tax Court
T.C. Memo 1966-264; 1966 Tax Ct. Memo LEXIS 20; 25 T.C.M. (CCH) 1350; T.C.M. (RIA) 66264;
December 6, 1966
Maxell R. Lenington and Josephine M. Lenington, pro se, Harlowton, Mont. Walter John Howard, Jr., for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1962 in the amount of $197. Petitioners claim an overpayment of $81.60 for that year.
Petitioners did not allege errors in their petition as to…
2Cases cited19 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. TellierSupreme Court of the United States · 1966
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
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