Legal Opinion
Earle v. Commissioner
United States Tax Court
Decided February 12, 1969No. Docket No. 6396-67Unpublished
1Opinion of the Court
Henry E. Earle and Mary Earle v. Commissioner.
Earle v. Commissioner
Docket No. 6396-67.
United States Tax Court
T.C. Memo 1969-30; 1969 Tax Ct. Memo LEXIS 268; 28 T.C.M. (CCH) 138; T.C.M. (RIA) 69030;
February 12, 1969, Filed
Clarence A. Bradford, for petitioners. Patrick R. McKenzie, for respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' income taxes for 1964 and 1965 in the amounts of $2,288.15 and $912.10, respectively. The issues presented for decision are:(1) Whether petitioners are entitled under section 212(2)…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Sanford v. CommissionerUnited States Tax Court · 1968
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Frank v. CommissionerUnited States Tax Court · 1953
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