Legal Opinion
Christian v. Commissioner
United States Tax Court
Decided April 1, 1963No. Docket Nos. 91746, 91747, 91750Unpublished
1Opinion of the Court
G. L. Christian and Hazel M. Christian, et al. 1 v. Commissioner.
Christian v. Commissioner
Docket Nos. 91746, 91747, 91750.
United States Tax Court
T.C. Memo 1963-94; 1963 Tax Ct. Memo LEXIS 250; 22 T.C.M. (CCH) 446; T.C.M. (RIA) 63094;
April 1, 1963
Melvin M. Engel, Esq., for the petitioners. Robert I. White, Esq., for the respondent.
TRAIN
Memorandum Findings of Fact and Opinion
TRAIN, Judge: Respondent determined deficiencies in petitioners' income tax liability for the calendar year 1957 as follows:
Docket
No.
Deficiency
G. L. Christian and Hazel M.
Christian
91746
$2,491.44
F. A. Hunter and Gladys
Hunter
9…
2Cases cited2 opinions
- 7-Up Ft. Worth Co. v. CommissionerUnited States Tax Court · 1947
- Arden-Rayshine Co. v. CommissionerUnited States Board of Tax Appeals · 1941