Legal Opinion
Nino v. Commissioner
United States Tax Court
Decided June 17, 1980No. Docket No. 10268-78Unpublished
1Opinion of the Court
HENRY E. NINO and ELIZABETH L. NINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nino v. Commissioner
Docket No. 10268-78.
United States Tax Court
T.C. Memo 1980-204; 1980 Tax Ct. Memo LEXIS 381; 40 T.C.M. (CCH) 470; T.C.M. (RIA) 80204;
June 17, 1980, Filed
Henry E. Nino and Elizabeth L. Nino, pro se.
Catherine L. Wong, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1976 of $2,774. The issue for decision is whether a stipend received by petitioner Henry E. Nino while a…
2Cases cited18 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Sandor v. CommissionerUnited States Tax Court · 1974
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
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