Legal Opinion
Pearsall v. Commissioner
United States Tax Court
Decided July 25, 1977No. Docket No. 3524-73. T.C. Memo. 1977-230Unpublished
1Opinion of the Court
John W. Pearsall and Laila W. Pearsall v. Commissioner.
Pearsall v. Commissioner
Docket No. 3524-73. T.C. Memo. 1977-230.
United States Tax Court
T.C. Memo 1977-230; 1977 Tax Ct. Memo LEXIS 212; 36 T.C.M. (CCH) 956; T.C.M. (RIA) 770230;
July 25, 1977, Filed
John W. Pearsall, III, 320 Mutual Bldg., Richmond, Va., for the petitioners. Robert T. Hollohan, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years as follows:
Year
Deficiency
1969
$ 5,305.42
1970
3,154.51
1971
13,580.63
Due to…
2Cases cited9 opinions
- Kaplan v. CommissionerUnited States Tax Court · 1965
- McSpadden v. CommissionerUnited States Tax Court · 1968
- Douglas Goldman and Evelyn K. Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- C. D. Spangler and Veva C. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Spangler v. CommissionerUnited States Tax Court · 1959
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