Legal Opinion

Ward v. Commissioner

United States Tax Court

Decided February 5, 1985No. Docket No. 18502-82Unpublished

1Opinion of the Court

ROBERT L. WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ward v. Commissioner

Docket No. 18502-82.

United States Tax Court

T.C. Memo 1985-55; 1985 Tax Ct. Memo LEXIS 576; 49 T.C.M. (CCH) 686; T.C.M. (RIA) 85055;

February 5, 1985.

Robert L. Ward, pro se.

Gary A. Benford, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $1,258.87. The issue for decision is petitioner's filing status for the taxable year 1977.

FINDINGS OF FACT

Some of the…

2Cases cited15 opinions

  1. Estate of Campbell v. CommissionerUnited States Tax Court · 1971
  2. Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
  3. Heim v. CommissionerUnited States Tax Court · 1956
  4. Hennen v. CommissionerUnited States Tax Court · 1961
  5. Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964

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