Legal Opinion

Edwards v. Commissioner

United States Tax Court

Decided March 24, 1975No. Docket No. 2753-73Unpublished

1Opinion of the Court

JACK C. EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Edwards v. Commissioner

Docket No. 2753-73.

United States Tax Court

T.C. Memo 1975-72; 1975 Tax Ct. Memo LEXIS 300; 34 T.C.M. (CCH) 373; T.C.M. (RIA) 750072;

March 24, 1975, Filed

Jack C. Edwards, pro se.

Douglas K. Cook, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent has determined a deficiency of $995.60 in petitioner's 1971 Federal income tax. Petitioner having made a number of concessions, the following two issues remain for our decision: (1) whether petitioner is entitled…

2Cases cited8 opinions

  1. Vance v. CommissionerUnited States Tax Court · 1961
  2. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
  3. Rivers v. CommissionerUnited States Tax Court · 1960
  4. Stafford v. CommissionerUnited States Tax Court · 1966
  5. Rainbow Inn, Inc., Edmund Jezemski, Sec.-Treas., Clayton, New Jersey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1970

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