Legal Opinion
Britton v. Commissioner
United States Tax Court
Decided March 21, 1984No. Docket No. 13031-82Unpublished
1Opinion of the Court
GERALD HOWARD BRITTON and BEVERLY KATHRYN BRITTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Britton v. Commissioner
Docket No. 13031-82.
United States Tax Court
T.C. Memo 1984-140; 1984 Tax Ct. Memo LEXIS 534; 47 T.C.M. (CCH) 1332; T.C.M. (RIA) 84140;
March 21, 1984.
Gerald Britton, pro se.
Marikay Lee-Martinez, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $1,881 in petitioners' Federal income taxes for 1979, which deficiency resulted from respondent's determination that petitioners were required to recapture a…
2Cases cited2 opinions
- Grace Kern v. Ralph C. Granquist, District Director of Internal Revenue of the United States for the District of OregonCourt of Appeals for the Ninth Circuit · 1961
- Powell v. CommissionerUnited States Tax Court · 1980