Legal Opinion
Ison v. Commissioner
United States Tax Court
Decided November 21, 1963No. Docket No. 154-62Unpublished
1Opinion of the Court
W. P. Ison and Lucille Ison v. Commissioner.
Ison v. Commissioner
Docket No. 154-62.
United States Tax Court
T.C. Memo 1963-308; 1963 Tax Ct. Memo LEXIS 37; 22 T.C.M. (CCH) 1620; T.C.M. (RIA) 63308;
November 21, 1963
Carl E. McAfee, Norton, Va., for the petitioners. Conley G. Wilkerson, for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $1,380.12 in petitioners' income tax liability for 1957. This deficiency results from the following adjustments to petitioners' income: (1) The disallowance of a "depletion deduction claimed in the amount of $4,543.15…
2Cases cited9 opinions
- Parsons v. SmithSupreme Court of the United States · 1959
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva StallardCourt of Appeals for the Fourth Circuit · 1959
- Motorlease Corporation v. United StatesDistrict Court, D. Connecticut · 1963
- Bolling v. CommissionerUnited States Tax Court · 1962
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