Legal Opinion
Smith v. Commissioner
United States Tax Court
Decided November 2, 1966No. Docket No. 2269-65Unpublished
1Opinion of the Court
Gerald C. Smith and Olga E. Smith v. Commissioner.
Smith v. Commissioner
Docket No. 2269-65.
United States Tax Court
T.C. Memo 1966-247; 1966 Tax Ct. Memo LEXIS 37; 25 T.C.M. (CCH) 1266; T.C.M. (RIA) 66247;
November 2, 1966
Gerald C. Smith, pro se, for the petitioners. * Charles B. Tetrick, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the calendar years 1958, 1959, and 1960 in the amounts of $615.20, $725.52, and $570.26, respectively, and by amended answer claimed for the calendar year 1960 an…
2Cases cited24 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Garlock v. CommissionerUnited States Tax Court · 1960
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Cockrell v. CommissionerUnited States Tax Court · 1962
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