Legal Opinion
Erdman v. Commissioner
United States Tax Court
Decided January 31, 1972No. Docket Nos. 880-70 SCUnpublished
1Opinion of the Court
Jon Erdman and Donna Erdman v. Commissioner.
Erdman v. Commissioner
Docket Nos. 880-70 SC.1
United States Tax Court
T.C. Memo 1972-22; 1972 Tax Ct. Memo LEXIS 230; 31 T.C.M. (CCH) 65; T.C.M. (RIA) 72022;
January 31, 1972, Filed
Wallace J. Wolf, Jr., 45 Exchange, Rochester, N.Y., for the petitioners. John E. White, for the respondent. 66
INGOLIA
Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1967 and 1968 in the respective amounts of $863.24 and $759.97. The issues for decision are as follows:(1)…
2Cases cited16 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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