Legal Opinion
Albert v. Commissioner
United States Tax Court
Decided December 18, 1980No. Docket No. 5808-77Unpublished
1Opinion of the Court
KENNETH D. ALBERT and JEWEL B. ALBERT, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Albert v. Commissioner
Docket No. 5808-77
United States Tax Court
T.C. Memo 1980-567; 1980 Tax Ct. Memo LEXIS 20; 41 T.C.M. (CCH) 591; T.C.M. (RIA) 80567;
December 18, 1980
Kenneth D. Albert, pro se.
Michael R. Moore, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1973 and 1974 in the amounts of $ 2,057.08 and $ 490.85, respectively. Respondent having conceded certain…
2Cases cited14 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- United States v. GeneresSupreme Court of the United States · 1972
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Perry v. CommissionerUnited States Tax Court · 1966
- William H. Perry and Marian E. Perry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
9 more not listed; retrieve them via the Exa API.