Legal Opinion
Dykes v. Commissioner
United States Tax Court
Decided October 18, 1971No. Docket No. 2562-70Unpublished
1Opinion of the Court
Donald R. Dykes and Essie J. Dykes v. Commissioner.
Dykes v. Commissioner
Docket No. 2562-70.
United States Tax Court
T.C. Memo 1971-266; 1971 Tax Ct. Memo LEXIS 65; 30 T.C.M. (CCH) 1141; T.C.M. (RIA) 71266;
October 18, 1971, Filed.
James D. Webb III, 920 Hartford Bldg., Dallas, Tex., for the petitioners. W. John Howard, Jr., for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1966 and 1967 in the respective amounts of $777.84 and $468.68. The only issue for decision is whether the…
2Cases cited7 opinions
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Krichbaum v. United StatesDistrict Court, E.D. Tennessee · 1956
- Teskey v. CommissionerUnited States Tax Court · 1958
- United States v. Fernando S. ForfariCourt of Appeals for the Ninth Circuit · 1959
- Donaldson v. CommissionerUnited States Tax Court · 1969
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