Legal Opinion
Howe v. Commissioner
United States Tax Court
Decided January 27, 1964No. Docket No. 3023-62Unpublished
1Opinion of the Court
Frank S. Howe and Mary Alice Howe v. Commissioner.
Howe v. Commissioner
Docket No. 3023-62.
United States Tax Court
T.C. Memo 1964-12; 1964 Tax Ct. Memo LEXIS 323; 23 T.C.M. (CCH) 55; T.C.M. (RIA) 64012;
January 27, 1964
Towner Leeper, First National Bldg., El Paso, Tex., for the petitioners. L. Lyle Walker, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The respondent determined a deficiency in the petitioners' income tax for the calendar year 1959 in the amount of $2,135.57. The only issues for decision are:(1) Whether the respondent was correct in disallowing a business…
2Cases cited14 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
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