Legal Opinion
Harding v. Commissioner
United States Tax Court
Decided June 29, 1970No. Docket Nos. 261-68, 262-68UnpublishedCited by 1 opinion
1Opinion of the Court
Roy L. Harding and Myrtle V. Harding v. Commissioner.
Harding v. Commissioner
Docket Nos. 261-68, 262-68.
United States Tax Court
T.C. Memo 1970-179; 1970 Tax Ct. Memo LEXIS 178; 29 T.C.M. (CCH) 789; T.C.M. (RIA) 70179;
June 29, 1970, Filed.
Claude R. Wilson, Jr., 2330 Republic National Bank Tower, Dallas,Tex., for the petitioners. Thomas E. Fontecchio, for the respondent.
QUEALY
Memorandum Findings of Fact and Opinion
QUEALY, Judge: The respondent determined deficiencies in income taxes due from the petitioners as follows:
Petitioner
Calendar Year
Deficiency
Roy L. Harding 1
1966
$2,148.41
Myrtle V. Harding
1…
2Cases cited9 opinions
- United States v. SanchezSupreme Court of the United States · 1950
- Podems v. CommissionerUnited States Tax Court · 1955
- Polachek v. CommissionerUnited States Tax Court · 1954
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Ward v. CommissionerUnited States Tax Court · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990