Legal Opinion
Deal v. Commissioner
United States Tax Court
Decided February 26, 1973No. Docket No. 995-71UnpublishedCited by 1 opinion
1Opinion of the Court
HOMER S. DEAL and NELLIE M. DEAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Deal v. Commissioner
Docket No. 995-71.
United States Tax Court
T.C. Memo 1973-49; 1973 Tax Ct. Memo LEXIS 241; 32 T.C.M. (CCH) 216; T.C.M. (RIA) 73049;
February 26, 1973, Filed
Myron E. Anderson, for the petitioners.
Craig D. Platz, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $1,425.38 in petitioners' Federal income tax for the year 1968. 2
At issue is whether the amount of $10,150.25 received in 1968 by petitioner Homer S. Deal for…
2Cases cited7 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Leh v. CommissionerUnited States Tax Court · 1957
- C. Rogler Elliott and Martha Elliott v. United StatesCourt of Appeals for the Tenth Circuit · 1970
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3Cited by1 opinion
- Clark v. Deloitte & Touche LLPUtah Supreme Court · 2001