Legal Opinion
Kennedy v. Commissioner
United States Tax Court
Decided March 5, 1970No. Docket No. 3882-69 SCUnpublishedCited by 3 opinions
1Opinion of the Court
Robert E. Kennedy v. Commissioner.
Kennedy v. Commissioner
Docket No. 3882-69 SC.
United States Tax Court
T.C. Memo 1970-58; 1970 Tax Ct. Memo LEXIS 301; 29 T.C.M. (CCH) 255; T.C.M. (RIA) 70058;
March 5, 1970, filed.
Robert E. Kennedy, pro se, 5626 Loretto Ave., Philadelphia, Pa., David W. Winters, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined an income tax deficiency of $147 against the petitioner for the year 1966. Respondent's notice of deficiency dated April 30, 1969, reflects the following:
Statutory deficiency
$147.00
Overpayment claimed…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Robert E. Kennedy v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Western Co. of North America v. United StatesUnited States Court of Federal Claims · 2002
- United States v. MusinDistrict Court, S.D. Iowa · 2011