Legal Opinion
Cowles v. Commissioner
United States Tax Court
Decided July 16, 1970No. Docket No. 3484-69UnpublishedCited by 1 opinion
1Opinion of the Court
Theodore H. Cowles, Jr. and Jean S. Cowles v. Commissioner.
Cowles v. Commissioner
Docket No. 3484-69.
United States Tax Court
T.C. Memo 1970-198; 1970 Tax Ct. Memo LEXIS 158; 29 T.C.M. (CCH) 884; T.C.M. (RIA) 70198;
July 16, 1970, Filed
Theodore H. Cowles, Jr., pro se, Blankenbaker Lane, Louisville,Ky. Dennis M. Feeley, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $2,053.80 in petitioners' income taxes for their taxable year 1966. Because of certain concessions by the parties, the only remaining issues are the…
2Cases cited13 opinions
- Heiner v. TindleSupreme Court of the United States · 1928
- Hazard v. CommissionerUnited States Tax Court · 1946
- Robinson v. CommissionerUnited States Tax Court · 1943
- Horrmann v. CommissionerUnited States Tax Court · 1951
- Newcombe v. CommissionerUnited States Tax Court · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Schaevitz v. CommissionerUnited States Tax Court · 1971