Legal Opinion
Painter v. Commissioner
United States Tax Court
Decided May 24, 1976No. Docket No. 7600-74UnpublishedCited by 2 opinions
1Opinion of the Court
MELVIN PAINTER and ALICE PAINTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Painter v. Commissioner
Docket No. 7600-74.
United States Tax Court
T.C. Memo 1976-164; 1976 Tax Ct. Memo LEXIS 243; 35 T.C.M. (CCH) 731; T.C.M. (RIA) 760164;
May 24, 1976, Filed
Melvin Painter and Alice Painter, pro se.
Harris J. Belinkie, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $1,645.30 in petitioners' Federal income tax for 1971. The only issue is whether expenses of $7,447.93 which petitioners incurred in connection with moving from the…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. Estate of DonnellySupreme Court of the United States · 1970
- Green v. CommissionerUnited States Tax Court · 1972
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Butka v. CommissionerUnited States Tax Court · 1988
- Butka v. CommissionerUnited States Tax Court · 1988