Legal Opinion
Braver v. Commissioner
United States Tax Court
Decided April 10, 1973No. Docket No. 1986-71Unpublished
1Opinion of the Court
ARTHUR BRAVER and ANNETTE H. BRAVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Braver v. Commissioner
Docket No. 1986-71.
United States Tax Court
T.C. Memo 1973-84; 1973 Tax Ct. Memo LEXIS 205; 32 T.C.M. (CCH) 370; T.C.M. (RIA) 73084;
April 10, 1973, Filed.
Arthur Braver, pro se.
Randolph D. Mason, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Taxable Year
Deficiency
1965
$155.78
1966
143.05
1967
104.30
2
Petitioners have claimed an overpayment of $459.44 for the year 1967.…
2Cases cited11 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Seed v. CommissionerUnited States Tax Court · 1971
- Sutton v. CommissionerUnited States Tax Court · 1971
- Murphy v. CommissionerUnited States Tax Court · 1970
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