Legal Opinion
Bird v. Commissioner
United States Tax Court
Decided December 2, 1968No. Docket No. 3773-67Unpublished
1Opinion of the Court
Robert Bird and Irene Bird v. Commissioner.
Bird v. Commissioner
Docket No. 3773-67.
United States Tax Court
T.C. Memo 1968-275; 1968 Tax Ct. Memo LEXIS 21; 27 T.C.M. (CCH) 1469; T.C.M. (RIA) 68275;
December 2, 1968. Filed
Martin D. Cohen and Melvin J. Wallerstein, for the petitioners. Frank N. Panza, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the calendar years 1963 and 1964 in the respective amounts of $398.46 and $265.28. The issues for decision are:(1) Whether the amount of $6,000 paid to one…
2Cases cited10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Megargel v. CommissionerUnited States Tax Court · 1944
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