Legal Opinion
Clementson v. Commissioner
United States Tax Court
Decided June 17, 1968No. Docket No. 4819-66Unpublished
1Opinion of the Court
William A. Clementson and Elizabeth R. Clementson v. Commissioner.
Clementson v. Commissioner
Docket No. 4819-66.
United States Tax Court
T.C. Memo 1968-118; 1968 Tax Ct. Memo LEXIS 183; 27 T.C.M. (CCH) 559; T.C.M. (RIA) 68118;
June 17, 1968, Filed
William A. Clementson, pro se, 129 Valley Rd., Ardmore, Pa. Giles J. McCarthy, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined the following deficiencies in the income tax of petitioners:
Year
Petitioner
Deficiency
1959
William A. Clementson
$252.63
Elizabeth R. Clementson
410.56
1960
William A. Clementson
87.83
Elizabeth R.…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Lewellyn v. FrickSupreme Court of the United States · 1925
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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