Legal Opinion
Curley v. Commissioner
United States Tax Court
Decided December 28, 1976No. Docket No. 6534-74UnpublishedCited by 2 opinions
1Opinion of the Court
GEORGE M. CURLEY and ELSIE A. CURLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Curley v. Commissioner
Docket No. 6534-74.
United States Tax Court
T.C. Memo 1976-398; 1976 Tax Ct. Memo LEXIS 5; 35 T.C.M. (CCH) 1798; T.C.M. (RIA) 760398;
December 28, 1976, Filed
Steven N. Fischer, for the petitioners.
Alan J. Garfunkel, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Year
Deficiency
1968
$ 5,460.75
1969
18,329.94
Because of petitioners' concessions, only one issue remains for our…
2Cases cited13 opinions
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Joslin v. CommissionerUnited States Tax Court · 1969
- William M. Joslin, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
- Commissioner of Internal Revenue v. James C. Senter and Susan B. Senter, Anthony Foster McKissick v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Martin v. CommissionerUnited States Tax Court · 1979
- Martin v. CommissionerUnited States Tax Court · 1979