Legal Opinion
Cubick v. Commissioner
United States Tax Court
Decided April 6, 1977No. Docket Nos. 7101-75, 9943-75Unpublished
1Opinion of the Court
ROBERT W. CUBICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cubick v. Commissioner
Docket Nos. 7101-75, 9943-75.
United States Tax Court
T.C. Memo 1977-102; 1977 Tax Ct. Memo LEXIS 342; 36 T.C.M. (CCH) 473; T.C.M. (RIA) 770102;
April 6, 1977, Filed
Robert W. Cubick, pro se.
R. Gary Lowen, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies of $762.45 and $1,070.73 in petitioner's income tax for the taxable years 1973 and 1974, respectively. The issues involved are whether petitioner is entitled (1) to use the…
2Cases cited3 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Ruff v. CommissionerUnited States Tax Court · 1969
- Illinois National Bank, a Banking Corporation, as Conservator of the Estate of Earl Davenport, and Nellie Davenport v. United StatesCourt of Appeals for the Seventh Circuit · 1959