Legal Opinion
Sherar v. Commissioner
United States Tax Court
Decided June 17, 1971No. Docket No. 3127-69Unpublished
1Opinion of the Court
Archie P. Sherar and Terry A. Sherar v. Commissioner.
Sherar v. Commissioner
Docket No. 3127-69.
United States Tax Court
T.C. Memo 1971-146; 1971 Tax Ct. Memo LEXIS 186; 30 T.C.M. (CCH) 637; T.C.M. (RIA) 71146;
June 17, 1971, Filed.
Archie P. Sherar and Terry A. Sherar, pro se, 1259 Lerila Way, Pacifica, Calif.Leo A. McLaughlin, for the respondent. 638
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioner' income tax for the calendar year 1964 in the amount of $1,168.73.
Some of the issues raised by the pleadings have been disposed of by the…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
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