Legal Opinion
Brinley v. Commissioner
United States Tax Court
Decided July 18, 1983No. Docket No. 28349-81UnpublishedCited by 1 opinion
1Opinion of the Court
ELDON D. BRINLEY AND MARY ALICE BRINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brinley v. Commissioner
Docket No. 28349-81.
United States Tax Court
T.C. Memo 1983-408; 1983 Tax Ct. Memo LEXIS 373; 46 T.C.M. (CCH) 734; T.C.M. (RIA) 83408;
July 18, 1983.
Eldon D. Brinley and Mary Alice Brinley, pro se.
Dennis R. Onnen, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $419.
After concessions, the issues remaining for decision are: (1)…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Hradesky v. CommissionerUnited States Tax Court · 1975
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Don K. White and Alice S. White v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1984