Legal Opinion
Ray v. Commissioner
United States Tax Court
Decided October 1, 1981No. Docket No. 17533-79Unpublished
1Opinion of the Court
JAMES H. RAY AND ANGELINE L. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ray v. Commissioner
Docket No. 17533-79.
United States Tax Court
T.C. Memo 1981-578; 1981 Tax Ct. Memo LEXIS 164; 42 T.C.M. (CCH) 1333; T.C.M. (RIA) 81578;
October 1, 1981.
Tommy D. Hughes, for the petitioners.
Helen T. Repsis, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1975
$ 4,396.00
1977
8,170.50
Two adjustments made by respondent have been conceded by the petitioners. The…
2Cases cited13 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- United States v. GeneresSupreme Court of the United States · 1972
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953
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