Legal Opinion
Peterson v. Commissioner
United States Tax Court
Decided April 21, 1965No. Docket No. 92713Unpublished
1Opinion of the Court
William S. Peterson and Betty M. Peterson v. Commissioner.
Peterson v. Commissioner
Docket No. 92713.
United States Tax Court
T.C. Memo 1965-108; 1965 Tax Ct. Memo LEXIS 222; 24 T.C.M. (CCH) 574; T.C.M. (RIA) 65108;
April 21, 1965
Dale Forbes and Melvyn M. Ryan, for the petitioners. H. Kent Holman, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The Commissioner determined deficiencies in petitioners' income tax as follows:
Taxable Year
Amount
1956
$3,960.95
1957
4,225.45
1958
2,443.99
1959
1,995.10
The parties have reached agreement as to the disposition of all issues except one. The…
2Cases cited3 opinions
- Sherwood Memorial Gardens, Inc. v. CommissionerUnited States Tax Court · 1964
- GARDENS OF FAITH, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentCourt of Appeals for the Fourth Circuit · 1965
- Gardens of Faith, Inc. v. CommissionerUnited States Tax Court · 1964