Legal Opinion
Sherman v. Commissioner
United States Tax Court
Decided September 7, 1977No. Docket No. 8136-73UnpublishedCited by 3 opinions
1Opinion of the Court
STEPHEN G. SHERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sherman v. Commissioner
Docket No. 8136-73.
United States Tax Court
T.C. Memo 1977-301; 1977 Tax Ct. Memo LEXIS 138; 36 T.C.M. (CCH) 1191; T.C.M. (RIA) 770301;
September 7, 1977, Filed
Stephen G. Sherman, pro se.
Lawrence G. Becker and Joyce Britt, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a deficiency in petitioner's 1971 Federal income tax in the amount of $2,084.13. The sole issue for decision is whether petitioner is entitled to a deduction for various educational…
2Cases cited13 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- Ford v. CommissionerUnited States Tax Court · 1971
- Mary O. Furner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- John C. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mary A. Colliver v. CommissionerUnited States Tax Court · 2017
- McIlvoy v. CommissionerUnited States Tax Court · 1979
- Zhao Creigh v. Comm'rUnited States Tax Court · 2017