Legal Opinion
Carter v. Commissioner
United States Tax Court
Decided October 10, 1979No. Docket No. 2868-78Unpublished
1Opinion of the Court
RICHARD LYNN CARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carter v. Commissioner
Docket No. 2868-78.
United States Tax Court
T.C. Memo 1979-422; 1979 Tax Ct. Memo LEXIS 103; 39 T.C.M. (CCH) 350; T.C.M. (RIA) 79422;
October 10, 1979, Filed
Richard Lynn Carter, pro se.
Benjamin A. de Luna, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $789.15 and $1,492.64 in petitioner's Federal income taxes for 1974 and 1975, respectively.
The only issue for decision 1 is whether petitioner is entitled, under section 1622…
2Cases cited11 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Carroll v. CommissionerUnited States Tax Court · 1968
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Feistman v. CommissionerUnited States Tax Court · 1974
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