Legal Opinion
Carter v. Commissioner
United States Tax Court
Decided May 31, 1978No. Docket Nos. 9515-74, 10470-75Unpublished
1Opinion of the Court
CHARLES H. CARTER and VIRGIE ANN CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carter v. Commissioner
Docket Nos. 9515-74, 10470-75.
United States Tax Court
T.C. Memo 1978-202; 1978 Tax Ct. Memo LEXIS 318; 37 T.C.M. (CCH) 859; T.C.M. (RIA) 780202;
May 31, 1978, Filed
William E. Coombs, for the petitioners.
George W. McDonald and W. Winter Nesbitt III, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Docket No.
Year
Deficiency
9515-74
1971
$1,218.20
1972
2,788.97
10470-7…
2Cases cited19 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Sharon v. CommissionerUnited States Tax Court · 1976
- Benz v. CommissionerUnited States Tax Court · 1974
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