Legal Opinion
Kennedy v. Commissioner
United States Tax Court
Decided August 12, 1980No. Docket No. 9346-78Unpublished
1Opinion of the Court
JOHN P. KENNEDY V and SANDRA K. KENNEDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kennedy v. Commissioner
Docket No. 9346-78.
United States Tax Court
T.C. Memo 1980-310; 1980 Tax Ct. Memo LEXIS 276; 40 T.C.M. (CCH) 958; T.C.M. (RIA) 80310;
August 12, 1980, Filed
John P. Kennedy V. pro se. Jerome Borison, for the respondent.
TANNENWALD
MEMORANDUM FINDING OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency in petitioners' income tax for 1975 in the amount of $5,320. Concessions having been made by the parties, the issues for decision are:(1) whether petitioners…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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