Legal Opinion

Cullen v. Commissioner

United States Tax Court

Decided July 23, 1973No. Docket No. 413-71Unpublished

1Opinion of the Court

EDWARD J. CULLEN, petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cullen v. Commissioner

Docket No. 413-71.

United States Tax Court

T.C. Memo 1973-158; 1973 Tax Ct. Memo LEXIS 129; 32 T.C.M. (CCH) 777; T.C.M. (RIA) 73158;

July 23, 1973, Filed

Edward J. Cullen, pro se.

Gerald W. Hartley, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1969 in the amount of $298.53. Petitioner has abandoned or conceded the correctness of all the adjustments made by the Commissioner in his…

2Cases cited4 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. Woodward v. CommissionerSupreme Court of the United States · 1970
  3. United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
  4. Murphy v. CommissionerUnited States Tax Court · 1967

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