Legal Opinion
Ingram v. Commissioner
United States Tax Court
Decided September 29, 1961No. Docket Nos. 76887, 86245Unpublished
1Opinion of the Court
F. R. Ingram and Mayme T. Ingram v. Commissioner.
Ingram v. Commissioner
Docket Nos. 76887, 86245.
United States Tax Court
T.C. Memo 1961-277; 1961 Tax Ct. Memo LEXIS 78; 20 T.C.M. (CCH) 1447; T.C.M. (RIA) 61277;
September 29, 1961
F. R. Ingram, pro se, 900 Farley Bldg., Birmingham, Ala., and W. E. Prescott III, Esq., for the petitioners. Frederick T. Carney, Esq., for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: In these consolidated proceedings, respondent determined deficiencies in petitioners' income taxes for the taxable years and in the amounts as follows:
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2Cases cited35 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Boehm v. CommissionerSupreme Court of the United States · 1945
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