Legal Opinion

Travis v. Commissioner

United States Tax Court

Decided July 15, 1980No. Docket No. 2677-78Unpublished

1Opinion of the Court

DONALD R. TRAVIS and LENDA L. TRAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Travis v. Commissioner

Docket No. 2677-78.

United States Tax Court

T.C. Memo 1980-251; 1980 Tax Ct. Memo LEXIS 335; 40 T.C.M. (CCH) 658; T.C.M. (RIA) 80251;

July 15, 1980, Filed

Donald R. Travis, pro se.

Barry Bledsoe, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for calendar years 1971, 1972, and 1973 in the amounts of $4,030.71, $119.56, and $6,478.74, respectively.

Some of the issues raised by the pleadings…

2Cases cited8 opinions

  1. Griffiths v. CommissionerSupreme Court of the United States · 1939
  2. Rupe Investment Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
  3. Northern Trust Co. Of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 1952
  4. Rupe Inv. Corp. v. CommissionerUnited States Tax Court · 1958
  5. Archie P. Sherar and Terry A. Sherar v. United StatesCourt of Appeals for the Ninth Circuit · 1969

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