Legal Opinion
Kessel v. Commissioner
United States Tax Court
Decided September 21, 1970No. Docket No. 5323-68Unpublished
1Opinion of the Court
John Kessel and Myrtle Kessel v. Commissioner.
Kessel v. Commissioner
Docket No. 5323-68.
United States Tax Court
T.C. Memo 1970-266; 1970 Tax Ct. Memo LEXIS 96; 29 T.C.M. (CCH) 1171; T.C.M. (RIA) 70266;
September 21, 1970, Filed
Wareham C. Seaman and William F. Roberts, 2318 K St., Sacramento,Calif., for the petitioners. Nicholas G. Stucky, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $4,022.68 in petitioners' Federal income tax for the calendar year 1966. The only issue presented is whether petitioners' compromise settlement of a…
2Cases cited11 opinions
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- H. Beale Rollins and Mary E. Rollins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Walter I. Dodd and Amelia Lee Dodd v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Pierson v. CommissionerUnited States Tax Court · 1956
- Miriam Coward Pierson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
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