Legal Opinion
FRYER v. COMMISSIONER
United States Tax Court
Decided March 28, 1974No. Docket No. 4632-72UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT C. FRYER and MARTHA J. FRYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
FRYER v. COMMISSIONER
Docket No. 4632-72.
United States Tax Court
T.C. Memo 1974-77; 1974 Tax Ct. Memo LEXIS 240; 33 T.C.M. (CCH) 403; T.C.M. (RIA) 74077;
March 28, 1974, Filed.
Robert C. Fryer, pro se.
Richard H. Gannon, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined a deficiency of $3,105.94 in petitioners' Federal income taxes for the calendar year 1969. Both parties have made certain concessions and the following issues remain for our…
2Cases cited43 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- United States v. GeneresSupreme Court of the United States · 1972
38 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United StatesCourt of Appeals for the Ninth Circuit · 1980