Legal Opinion
Glasgow v. Commissioner
United States Tax Court
Decided March 28, 1972No. Docket No. 5121-70 SCUnpublishedCited by 1 opinion
1Opinion of the Court
John D. and Karla Kay Glasgow v. Commissioner.
Glasgow v. Commissioner
Docket No. 5121-70 SC.
United States Tax Court
T.C. Memo 1972-77; 1972 Tax Ct. Memo LEXIS 181; 31 T.C.M. (CCH) 310; T.C.M. (RIA) 72077;
March 28, 1972, Filed
John D. Glasgow, pro se, 613 W. Pekin,morris, Okla. G. Phil Harney, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent determined a deficiency of $389 in petitioners' income tax for the year 1967. The issue before us is whether petitioners are entitled to a deduction for educational expenses incurred during 1967.
Findings of Fact
Pe…
2Cases cited11 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Carroll v. CommissionerUnited States Tax Court · 1968
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Carlucci v. CommissionerUnited States Tax Court · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John D. And Karla Kay Glasgow v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973