Legal Opinion
Harrell v. Commissioner
United States Tax Court
Decided June 8, 1978No. Docket No. 3235-76UnpublishedCited by 3 opinions
1Opinion of the Court
JOHN L. HARRELL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Harrell v. Commissioner
Docket No. 3235-76.
United States Tax Court
T.C. Memo 1978-211; 1978 Tax Ct. Memo LEXIS 297; 37 T.C.M. (CCH) 911; T.C.M. (RIA) 780211;
June 8, 1978, Filed
Ray K. Babb, Jr., for the petitioner.
Thomas J. Miller, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:
Taxable Year
Deficiency
1968
$1,855.00
1969
2,190.00
1970
236.62
1971
1,413.00
The sole issue for decision is whether in 1971 petitioner…
2Cases cited7 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Paine v. CommissionerUnited States Tax Court · 1975
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- Horner v. CommissionerUnited States Tax Court · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Boynton v. CommissionerUnited States Tax Court · 1979
- Boynton v. CommissionerUnited States Tax Court · 1979