Legal Opinion
Christopher v. Commissioner
United States Tax Court
Decided July 30, 1984No. Docket No. 13250-79Unpublished
1Opinion of the Court
WILLIAM H. CHRISTOPHER, JR., and LILY ANN CHRISTOPHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Christopher v. Commissioner
Docket No. 13250-79.
United States Tax Court
T.C. Memo 1984-394; 1984 Tax Ct. Memo LEXIS 280; 48 T.C.M. (CCH) 663; T.C.M. (RIA) 84394;
July 30, 1984.
Richard F. McDivitt and Kevin D. Wotley, for the petitioners.
Robyn R. Jones, for the respondent.
WILBUR
MEMORANDUM FINDINGS OR FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' 1976 Federal income tax in the amount of $5,863.55. After concessions, the issues for our decision are…
2Cases cited13 opinions
- Haber v. CommissionerUnited States Tax Court · 1969
- Jack Haber and Doris Haber v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Haynes v. United StatesSupreme Court of the United States · 1957
- Jones v. EpplerSupreme Court of Oklahoma · 1953
- John P. And Alice Bongiovanni v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
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