Legal Opinion
Prewitt v. Commissioner
United States Tax Court
Decided January 18, 1995No. Docket No. 21313-93UnpublishedCited by 3 opinions
1Opinion of the Court
GEORGE D. PREWITT, JR., AND BETTYE A. PREWITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Prewitt v. Commissioner
Docket No. 21313-93
United States Tax Court
T.C. Memo 1995-24; 1995 Tax Ct. Memo LEXIS 21; 69 T.C.M. (CCH) 1693;
January 18, 1995, Filed
Decision will be entered under Rule 155.
George D. Prewitt, Jr., pro se.
For respondent: Horace Crump.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $ 5,470 in petitioners' Federal income tax for…
2Cases cited2 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Newton v. CommissionerUnited States Tax Court · 1971
3Cited by3 opinions
- Doyon, Ltd. v. United StatesUnited States Court of Federal Claims · 1996
- Kay v. Comm'rUnited States Tax Court · 2011
- Francis v. Comm'rUnited States Tax Court · 2012