Legal Opinion
McIlvoy v. Commissioner
United States Tax Court
Decided June 28, 1979No. Docket No. 2358-76Unpublished
1Opinion of the Court
JOHN M. McILVOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McIlvoy v. Commissioner
Docket No. 2358-76.
United States Tax Court
T.C. Memo 1979-248; 1979 Tax Ct. Memo LEXIS 276; 38 T.C.M. (CCH) 987; T.C.M. (RIA) 79248;
June 28, 1979, Filed
John M. McIlvoy, pro se.
Jerome Borison, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Petitioner was employed until May 1973. While employed he attended the University of Santa Clara part time, and after his employment terminated he attended as a full-time student. Respondent determined a deficiency in petitioner's…
2Cases cited7 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Sherman v. CommissionerUnited States Tax Court · 1977
2 more not listed; retrieve them via the Exa API.