Legal Opinion
Frazee v. Commissioner
United States Tax Court
Decided August 19, 1963No. Docket No. 2627-62UnpublishedCited by 2 opinions
1Opinion of the Court
Donald P. Frazee and Juanita R. Frazee v. Commissioner.
Frazee v. Commissioner
Docket No. 2627-62.
United States Tax Court
T.C. Memo 1963-217; 1963 Tax Ct. Memo LEXIS 127; 22 T.C.M. (CCH) 1086; T.C.M. (RIA) 63217;
August 19, 1963
Donald P. Frazee, pro se, 1138 St. Andrews Dr., FairfaxVa. Douglas O. Tice, Jr., for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' income tax for the years 1958 and 1959 in the respective amounts of $57.64 and $102.30. The only issue for decision is whether expenses for books and tuition incurred by Donald P.…
2Cases cited9 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Watson v. CommissionerUnited States Tax Court · 1959
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Namrow v. CommissionerUnited States Tax Court · 1959
- Booth v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Campbell v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971