Legal Opinion
McNamara v. Commissioner
United States Tax Court
Decided January 4, 1973No. Docket Nos. 2576-70 8018-70UnpublishedCited by 1 opinion
1Opinion of the Court
JUSTIN A. and BARBARA McNAMARA, Petitioners v.. COMMISSIONER OF INTERNAL REVENUE, Respondent.
McNamara v. Commissioner
Docket Nos. 2576-70 8018-70
United States Tax Court
T.C. Memo 1973-3; 1973 Tax Ct. Memo LEXIS 283; 32 T.C.M. (CCH) 11; T.C.M. (RIA) 73003;
January 4, 1973, Filed
Sheldon S. Baker, for the petitioners.
Allan Hill, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the taxable years 1965, 1966, 1967, and 1968 in the following amounts:
Year
Deficiency
1965
$2,007.29
1966
306.62
1967
1,647.22
1968
2,923.6…
2Cases cited8 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Soberanes v. SoberanesCalifornia Supreme Court · 1893
- Rand v. CommissionerUnited States Tax Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hambleton v. CommissionerUnited States Tax Court · 1982