Legal Opinion
Showalter v. Commissioner
United States Tax Court
Decided February 13, 1974No. Docket No. 991-72UnpublishedCited by 2 opinions
1Opinion of the Court
ROYCE L. SHOWALTER and CATHERINE D. SHOWALTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Showalter v. Commissioner
Docket No. 991-72
United States Tax Court
T.C. Memo 1974-40; 1974 Tax Ct. Memo LEXIS 279; 33 T.C.M. (CCH) 192; T.C.M. (RIA) 74040;
February 13, 1974, Filed.
Catherine D. Showalter, pro se.
Johnny B. Mostiler, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year ending December 31, 1966, in the amount of $817.67.
Presented for decision are the following…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hopkins v. BaconSupreme Court of the United States · 1930
- John Geurkink and Catherine Geurkink v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Johnson v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Rouse v. CommissionerUnited States Tax Court · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Carrieres v. CommissionerUnited States Tax Court · 1975
- Carrieres v. CommissionerUnited States Tax Court · 1975