Legal Opinion
Van Vechten v. Commissioner
United States Tax Court
Decided December 27, 1973No. Docket Nos. 2971-72, 3526-72Unpublished
1Opinion of the Court
SCHUYLER VAN VECHTEN, JR. and ANN S. VAN VECHTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Van Vechten v. Commissioner
Docket Nos. 2971-72, 3526-72
United States Tax Court
T.C. Memo 1973-282; 1973 Tax Ct. Memo LEXIS 1; 32 T.C.M. (CCH) 1363; T.C.M. (RIA) 73282;
December 27, 1973, Filed.
Arthur L. Nims, III, for the petitioners.
Kenneth G. Gordon, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent originally determined deficiencies in petitioners' 1968 and 1969 income taxes of $7,969.14 and $8,514.93, respectively. By amended answer respondent…
2Cases cited5 opinions
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- Wendell v. CommissionerUnited States Tax Court · 1949
- Ochs v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Ochs v. CommissionerUnited States Tax Court · 1951
- Raymond F. Borgmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971