Legal Opinion
David v. Commissioner
United States Tax Court
Decided March 12, 1984No. Docket No. 546-82Unpublished
1Opinion of the Court
WILLIAM DAVID and VERONICA DAVID, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
David v. Commissioner
Docket No. 546-82.
United States Tax Court
T.C. Memo 1984-118; 1984 Tax Ct. Memo LEXIS 550; 47 T.C.M. (CCH) 1249; T.C.M. (RIA) 84118;
March 12, 1984.
William David and Veronica David, Pro Se.
Rona Klein, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In a statutory notice dated November 6, 1981, respondent determined a deficiency in petitioners' Federal income tax liability for 1978, in the amount of $2,164. After concessions by petitioners, the sole issue…
2Cases cited7 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Guest v. CommissionerUnited States Tax Court · 1981
- Peterson v. CommissionerUnited States Tax Court · 1958
- Charles W. P. Kamanski and Robin Kamanski v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
2 more not listed; retrieve them via the Exa API.