Legal Opinion
Andrews v. Commissioner
United States Tax Court
Decided February 5, 1970No. Docket No. 147-68UnpublishedCited by 7 opinions
1Opinion of the Court
J. Robert and Nicole C. Andrews v. Commissioner.
Andrews v. Commissioner
Docket No. 147-68.
United States Tax Court
T.C. Memo 1970-32; 1970 Tax Ct. Memo LEXIS 326; 29 T.C.M. (CCH) 93; T.C.M. (RIA) 70032;
February 5, 1970, filed
Gerald D. Babbitt, for the respondent.
SCOTT
Memorandum Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $267.79.
The only issue for decision is whether petitioners are entitled to deduct the amount of $724.40 paid by petitioner J. Robert Andrews in 1965 as premiums on certain health and accident…
2Cases cited1 opinion
- Blaess v. CommissionerUnited States Tax Court · 1957
3Cited by7 opinions
- Davis v. Comm'rUnited States Tax Court · 2006
- Brown v. CommissionerUnited States Tax Court · 1984
- Egner v. CommissionerUnited States Tax Court · 1984
- Ferris v. CommissionerUnited States Tax Court · 1986
- Green v. CommissionerUnited States Tax Court · 1980
2 more not listed; retrieve them via the Exa API.