Jacobs v. Commissioner
United States Tax Court
1Opinion of the Court
DANIEL T. JACOBS, MARGARET R. JACOBS, PAUL L. SCHURGER, and ANNE C. SCHURGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jacobs v. Commissioner
Docket No. 5787-79.
United States Tax Court
T.C. Memo 1981-81; 1981 Tax Ct. Memo LEXIS 661; 41 T.C.M. (CCH) 951; T.C.M. (RIA) 81081;
February 24, 1981.
Stephen M. Hester, for the petitioners.
Eugene P. Bogner, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency in the income tax of petitioners Daniel T. Jacobs and Margaret R. Jacobs for 1975 of $ 469.33. He determined a…
2Cases cited12 opinions
- United States v. DavisSupreme Court of the United States · 1970
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Decker v. CommissionerUnited States Tax Court · 1959
- Smith v. CommissionerUnited States Tax Court · 1978
- Waltham Netoco Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1968
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