Legal Opinion
Perry v. Commissioner
United States Tax Court
Decided March 23, 1981No. Docket No. 6284-79Unpublished
1Opinion of the Court
JAMES A. & JUDITH A. PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perry v. Commissioner
Docket No. 6284-79.
United States Tax Court
T.C. Memo 1981-134; 1981 Tax Ct. Memo LEXIS 616; 41 T.C.M. (CCH) 1135; T.C.M. (RIA) 81134;
March 23, 1981.
Judith A. Perry and James A. Perry, pro se.
Nancy Herbert, Rose A. Mendes, and Conley G. Wilkerson, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' income tax for the taxable years of 1974 and 1975 in the amounts of $ 1,255 and $ 652, respectively. The…
2Cases cited8 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Proskey v. CommissionerUnited States Tax Court · 1969
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Rosenthal v. CommissionerUnited States Tax Court · 1975
- Dietz v. CommissionerUnited States Tax Court · 1974
3 more not listed; retrieve them via the Exa API.