Legal Opinion
Newbre v. Commissioner
United States Tax Court
Decided July 15, 1971No. Docket No. 406-70SCUnpublishedCited by 1 opinion
1Opinion of the Court
Richard N. and Juanita D. Newbre v. Commissioner.
Newbre v. Commissioner
Docket No. 406-70SC.
United States Tax Court
T.C. Memo 1971-165; 1971 Tax Ct. Memo LEXIS 169; 30 T.C.M. (CCH) 705; T.C.M. (RIA) 71165;
July 15, 1971, Filed
Richard N. Newbre, pro se, 527 N. Cherokee Ave., Los Angeles, Calif. Stephen W. Simpson, for the respondent.
SACKS
Memorandum Findings of Fact and Opinion
SACKS, Commissioner: Respondent determined a deficiency in petitioners' Federal income tax for the year 1967 in the amount of $411.25. Three issues are presented for our decision: (1) Whether petitioners may deduct a claimed…
2Cases cited17 opinions
- Leslie v. CommissionerUnited States Tax Court · 1946
- Horrmann v. CommissionerUnited States Tax Court · 1951
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. Philadelphia Transp. Co.Court of Appeals for the Third Circuit · 1949
- Rumsey v. CommissionerCourt of Appeals for the Second Circuit · 1936
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lowry v. United StatesDistrict Court, D. New Hampshire · 1974