Legal Opinion

Benson v. Commissioner

United States Tax Court

Decided December 26, 1968No. Docket No. 4747-67Unpublished

1Opinion of the Court

Richard E. and Ellen Gay Benson v. Commissioner.

Benson v. Commissioner

Docket No. 4747-67.

United States Tax Court

T.C. Memo 1968-294; 1968 Tax Ct. Memo LEXIS 4; 27 T.C.M. (CCH) 1555; T.C.M. (RIA) 68294;

December 26, 1968, Filed

Richard E. Benson, pro se, North Boston Rd., Eden, N. Y. Stephen M. Miller, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency in the income tax of petitioners for the year 1965 in the amount of $1,323.17.

At trial certain concessions were made by the parties. 1 There are three issues remaining for decision.…

2Cases cited16 opinions

  1. Commissioner v. FlowersSupreme Court of the United States · 1946
  2. George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  3. Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
  4. Hulburd v. CommissionerSupreme Court of the United States · 1935
  5. Verner v. Comm'rUnited States Tax Court · 1963

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