Legal Opinion

Jacobs v. Commissioner

United States Tax Court

Decided February 24, 1981No. Docket No. 5787-79Unpublished

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

  1. United States v. DavisSupreme Court of the United States · 1970
  2. William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
  3. Decker v. CommissionerUnited States Tax Court · 1959
  4. Smith v. CommissionerUnited States Tax Court · 1978
  5. Waltham Netoco Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1968

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