Legal Opinion

Gable v. Commissioner

United States Tax Court

Decided August 14, 1985No. Docket No. 31622-81Unpublished

1Opinion of the Court

MARGARET B. GABLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gable v. Commissioner

Docket No. 31622-81.

United States Tax Court

T.C. Memo 1985-423; 1985 Tax Ct. Memo LEXIS 204; 50 T.C.M. (CCH) 764; T.C.M. (RIA) 85423;

August 14, 1985.

Neil R. Covert,Gregory G. Schultz, and Richard D. Green, for the petitioner.

John S. Winkler, Lynn C. Washington, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:

Year

Deficiency

1976

$1,236.59

1977

1,422.00

1978

1,465.00

We are presented with…

2Cases cited7 opinions

  1. Commissioner v. LesterSupreme Court of the United States · 1961
  2. Thompson v. CommissionerUnited States Tax Court · 1968
  3. Yoakum v. CommissionerUnited States Tax Court · 1984
  4. Benedict v. CommissionerUnited States Tax Court · 1984
  5. Donn W. Griffith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984

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