Legal Opinion
Dickson v. Commissioner
United States Tax Court
Decided December 7, 1989No. Docket No. 4640-84Unpublished
1Opinion of the Court
LeROY D. and NOLA S. DICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dickson v. Commissioner
Docket No. 4640-84
United States Tax Court
T.C. Memo 1989-644; 1989 Tax Ct. Memo LEXIS 645; 58 T.C.M. (CCH) 846; T.C.M. (RIA) 89644;
December 7, 1989
LeRoy D. and Nola S. Dickson, pro se.
Edwina L. Charlemagne, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a deficiency of $ 11,607.30 in petitioners' Federal income tax for 1982. Petitioners, husband and wife, resided in Raleigh, North Carolina, at the time they filed the petition herein. This case was…
2Cases cited7 opinions
- Denniston v. CommissionerUnited States Tax Court · 1964
- Frederick W. Denniston v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1965
- Francis M. Rogallo and Gertrude S. Rogallo v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Griggs v. United StatesUnited States Court of Claims · 1963
- Robert and Barbara Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
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