Legal Opinion
Hamilton v. Commissioner
United States Tax Court
Decided April 17, 1974No. Docket No. 7280-71Unpublished
1Opinion of the Court
ROBERT L. HAMILTON and MARY E. HAMILTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hamilton v. Commissioner
Docket No. 7280-71.
United States Tax Court
T.C. Memo 1974-93; 1974 Tax Ct. Memo LEXIS 226; 33 T.C.M. (CCH) 463; T.C.M. (RIA) 74093;
April 17, 1974, Filed.
William F. Kolbe, for the petitioners.
Robert F. Brunn, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $325.54. The issues for decision are (1) whether petitioners realized ordinary income…
2Cases cited19 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Thrift v. CommissionerUnited States Tax Court · 1950
- Farley v. CommissionerUnited States Tax Court · 1946
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Bynum v. CommissionerUnited States Tax Court · 1966
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