Legal Opinion
Peters v. Commissioner
United States Tax Court
Decided May 27, 1976No. Docket No. 9252-74Unpublished
1Opinion of the Court
CHARLES W. PETERS and SHARON J. PETERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peters v. Commissioner
Docket No. 9252-74.
United States Tax Court
T.C. Memo 1976-170; 1976 Tax Ct. Memo LEXIS 230; 35 T.C.M. (CCH) 770; T.C.M. (RIA) 760170;
May 27, 1976, Filed
Charles W. Peters, pro se.
Ronald T. Murphy, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1972 in the amount of $637. Petitioners have conceded certain adjustments, leaving for our consideration only the question…
2Cases cited9 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Thriftimart, Inc. v. CommissionerUnited States Tax Court · 1973
- Passailaigue v. United StatesDistrict Court, M.D. Georgia · 1963
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