Legal Opinion
Batcheller v. Commissioner
United States Tax Court
Decided August 26, 1946No. Docket No. 7389UnpublishedCited by 1 opinion
1Opinion of the Court
J. Raymond Batcheller v. Commissioner.
Batcheller v. Commissioner
Docket No. 7389.
United States Tax Court
1946 Tax Ct. Memo LEXIS 95; 5 T.C.M. (CCH) 746; T.C.M. (RIA) 46209;
August 26, 1946
J. Raymond Batcheller, pro se. Leonard A. Marcussen, Esq., for the respondent.
ARUNDELL
Memorandum Findings of Fact and Opinion
ARUNDELL, Judge: This proceeding involves a deficiency in income tax in the amount of $95.89 for the calendar year 1941.
The several issues involved are as follows:(1) Is the amount withheld in 1941 by the petitioner's employer pursuant to the requirements of the Civil Service Retirement…
2Cases cited7 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Taylor v. CommissionerUnited States Tax Court · 1943
- Kissel v. CommissionerUnited States Board of Tax Appeals · 1929
- Kohlsaat v. CommissionerUnited States Board of Tax Appeals · 1939
- Small v. CommissionerUnited States Board of Tax Appeals · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hirsch v. United StatesDistrict Court, S.D. Ohio · 1975