Legal Opinion
Corcoran v. Commissioner
United States Tax Court
Decided July 19, 1976No. Docket No. 7505-74Unpublished
1Opinion of the Court
WILLIAM J. and ELEANOR M. CORCORAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Corcoran v. Commissioner
Docket No. 7505-74.
United States Tax Court
T.C. Memo 1976-222; 1976 Tax Ct. Memo LEXIS 179; 35 T.C.M. (CCH) 972; T.C.M. (RIA) 760222;
July 19, 1976, Filed
Eleanor M. Corcoran, pro se.
Paul G. Topolka, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:
Year
Amount
1967
$ 731.00
1968
941.00
1969
842.00
1970
871.00
1971
674.00
Total
$4,059.00
Since other items of adjustment…
2Cases cited4 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. OwensSupreme Court of the United States · 1939
- Draper v. CommissionerUnited States Tax Court · 1950
- Cornelius v. CommissionerUnited States Tax Court · 1971