Legal Opinion
McCabe v. Commissioner
United States Tax Court
Decided April 25, 1985No. Docket No. 26159-82Unpublished
1Opinion of the Court
JOHN F. McCABE AND EDNA M. McCABE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McCabe v. Commissioner
Docket No. 26159-82.
United States Tax Court
T.C. Memo 1985-202; 1985 Tax Ct. Memo LEXIS 431; 49 T.C.M. (CCH) 1336; T.C.M. (RIA) 85202;
April 25, 1985.
John F. McCabe, pro se.
Gary A. Benford, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in Federal income tax against petitioners for the taxable year ended December 31, 1980, in the amount of $2,979.
After concessions, 1 the issues for decision are: (1) whether…
2Cases cited26 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Halle v. CommissionerUnited States Tax Court · 1946
- Primuth v. CommissionerUnited States Tax Court · 1970
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Jarvis v. CommissionerUnited States Tax Court · 1982
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