Legal Opinion
Wallace v. Commissioner
United States Tax Court
Decided January 27, 1967No. Docket Nos. 4480-65, 4481-65Unpublished
1Opinion of the Court
Donald J. Wallace and Iva M. Wallace v. Commissioner. Guy P. Bert v. Commissioner.
Wallace v. Commissioner
Docket Nos. 4480-65, 4481-65.
United States Tax Court
T.C. Memo 1967-11; 1967 Tax Ct. Memo LEXIS 249; 26 T.C.M. (CCH) 76; T.C.M. (RIA) 67011;
January 27, 1967
Walter F. Gibbons and James T. Lodge, 1212 Industrial Bank Bldg., Providence, R.I., for the petitioners. Robert B. Dugan, for the respondent.
RAUM
Memorandum Opinion
RAUM, Judge: The Commissioner determined deficiencies in income tax for 1962 and 1963 in the amounts of $3,557.50 and $4,249.45 against petitioners Donald J. and Iva M. Wallace…
2Cases cited9 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Interstate Drop Forge Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Seavey & Flarsheim Brokerage Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Schner-Block Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- John C. Nordt Co. v. CommissionerUnited States Tax Court · 1966
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