Legal Opinion

Sherry v. Commissioner

United States Tax Court

Decided November 10, 1975No. Docket No. 2455-74Unpublished

1Opinion of the Court

HENRY A. SHERRY AND BARBARA E. SHERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sherry v. Commissioner

Docket No. 2455-74.

United States Tax Court

T.C. Memo 1975-337; 1975 Tax Ct. Memo LEXIS 40; 34 T.C.M. (CCH) 1468; T.C.M. (RIA) 750337;

November 10, 1975, Filed

Henry Allan Sherry, pro se.

Joel V. Williamson, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Chief Judge: Respondent determined deficiencies in the Federal income taxes of petitioners for the taxable years 1970 and 1971 in the amounts of $413.89 and $980.64, respectively.

Some adjustments have…

2Cases cited9 opinions

  1. Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
  2. Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
  3. Frank v. CommissionerUnited States Tax Court · 1953
  4. Dean v. CommissionerUnited States Tax Court · 1971
  5. Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968

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