Legal Opinion
Rogers v. Commissioner
United States Tax Court
Decided September 17, 1975No. Docket No. 1675-74UnpublishedCited by 1 opinion
1Opinion of the Court
DANIEL E. ROGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rogers v. Commissioner
Docket No. 1675-74.
United States Tax Court
T.C. Memo 1975-289; 1975 Tax Ct. Memo LEXIS 85; 34 T.C.M. (CCH) 1254; T.C.M. (RIA) 750289;
September 17, 1975, Filed
David L. Rapp, for the petitioner.
Leo J. Stevenson, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Chief Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:
Taxable Year
Deficiency
1971
$1,024.77
1972
891.78
The sole issue remaining for decision is whether petitioner individually is entitled to claim a…
2Cases cited17 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Bolger v. CommissionerUnited States Tax Court · 1973
- Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John D. Crouch v. United StatesCourt of Appeals for the Tenth Circuit · 1982