Legal Opinion
Black v. Commissioner
United States Tax Court
Decided August 31, 1981No. Docket No. 11220-77Unpublished
1Opinion of the Court
ALBERT H. BLACK and LOIS R. BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Black v. Commissioner
Docket No. 11220-77.
United States Tax Court
T.C. Memo 1981-474; 1981 Tax Ct. Memo LEXIS 270; 42 T.C.M. (CCH) 933; T.C.M. (RIA) 81474;
August 31, 1981.
Albert H. Black, pro se.
James D. Vandever, for the respondent.
PARKER
MEMORANDUM OPINION
PARKER, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $ 1,115.62. Concessions having been made by petitioners, the only issue for decision by the Court is whether that portion…
2Cases cited11 opinions
- Arnett v. KennedySupreme Court of the United States · 1974
- Parker v. LevySupreme Court of the United States · 1974
- United States v. CorrellSupreme Court of the United States · 1967
- Neill v. CommissionerUnited States Tax Court · 1951
- Walter F. Freeman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
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