Legal Opinion
Dibs v. Commissioner
United States Tax Court
Decided July 21, 1970No. Docket No. 3519-68Unpublished
1Opinion of the Court
Albert N. Dibs and Rose Dibs v. Commissioner.
Dibs v. Commissioner
Docket No. 3519-68.
United States Tax Court
T.C. Memo 1970-204; 1970 Tax Ct. Memo LEXIS 155; 29 T.C.M. (CCH) 897; T.C.M. (RIA) 70204;
July 21, 1970, Filed
Donald F. Van Cook, 2356 Tiemann Ave., Bronx, N. Y., for the petitioners. A. Mills McCawley, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined a deficiency of $1,197.20 in petitioners' Federal income tax for the calendar year 1964.
The issues that we must decide are: (1) whether petitioners have satisfied the…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- O'Meara v. CommissionerUnited States Tax Court · 1947
- Brown v. United StatesDistrict Court, D. New Mexico · 1967