Legal Opinion
Carson v. Commissioner
United States Tax Court
Decided May 24, 1978No. Docket No. 3540-77Unpublished
1Opinion of the Court
JAMES G. CARSON, JR. AND KAREN K. CARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carson v. Commissioner
Docket No. 3540-77.
United States Tax Court
T.C. Memo 1978-190; 1978 Tax Ct. Memo LEXIS 326; 37 T.C.M. (CCH) 818; T.C.M. (RIA) 780190;
May 24, 1978., Filed
Alvin R. Wohl, for the petitioners.
Gordon W. Cook, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency of $19,045 in petitioners' Federal income tax for the year 1973.
Petitioners have conceded one adjustment to income. The isues remaining for our decision relate to the Federal…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. DavisSupreme Court of the United States · 1962
- In Re Marriage of LopezCalifornia Court of Appeal · 1974
- Jean C. Carrieres v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Commissioner of Internal Revenue v. PatinoCourt of Appeals for the Fourth Circuit · 1950
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