Legal Opinion

White v. Commissioner

United States Tax Court

Decided May 28, 1970No. Docket No. 6524-67Unpublished

1Opinion of the Court

Powell White and Lucille White v. Commissioner.

White v. Commissioner

Docket No. 6524-67.

United States Tax Court

T.C. Memo 1970-132; 1970 Tax Ct. Memo LEXIS 229; 29 T.C.M. (CCH) 588; T.C.M. (RIA) 70132;

May 28, 1970, Filed

Robert Earl Smith, 1418 IBM Bldg., Seattle, Wash., for the petitioners. Millard D. Lesch, for the respondent.

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1964 in the amount of $4,803.76.

Concessions having been made, the only remaining issue herein is whether (1) petitioners,…

2Cases cited8 opinions

  1. Morton v. CommissionerUnited States Board of Tax Appeals · 1938
  2. Merrill v. CommissionerUnited States Tax Court · 1963
  3. Steadman v. Comm'rUnited States Tax Court · 1968
  4. Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
  5. Clodfelter v. CommissionerUnited States Tax Court · 1967

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