Legal Opinion
Shelton v. Commissioner
United States Tax Court
Decided September 30, 1981No. Docket No. 1724-80UnpublishedCited by 1 opinion
1Opinion of the Court
CHUCK H. SHELTON and SUZANNE H. SHELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shelton v. Commissioner
Docket No. 1724-80.
United States Tax Court
T.C. Memo 1981-568; 1981 Tax Ct. Memo LEXIS 170; 42 T.C.M. (CCH) 1287; T.C.M. (RIA) 81568;
September 30, 1981.
Chuck H. Shelton and Suzanne H. Shelton, pro se.
Edward M. Robbins, Jr., for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $ 693 and a negligence addition to the tax under section…
2Cases cited16 opinions
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Muste v. CommissionerUnited States Tax Court · 1961
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
- Russell v. CommissionerUnited States Tax Court · 1973
- Anthony v. CommissionerUnited States Tax Court · 1976
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985