Legal Opinion

Laramy v. Commissioner

United States Tax Court

Decided June 28, 1966No. Docket Nos. 3173-64, 3174-64Unpublished

1Opinion of the Court

Behlmer D. Laramy and Adeline M. Laramy v. Commissioner. Valley Home Furniture v. Commissioner.

Laramy v. Commissioner

Docket Nos. 3173-64, 3174-64.

United States Tax Court

T.C. Memo 1966-152; 1966 Tax Ct. Memo LEXIS 133; 25 T.C.M. (CCH) 809; T.C.M. (RIA) 66152;

June 28, 1966

Harry E. Barnes, 14541 Hamlin, Van Nuys, Calif., for the petitioners. Paul G. Wilson, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined deficiencies in the income tax of petitioners in the years and amounts as follows:

Docket No.

Year

Deficiency

3173-64

1959

$ 348.98

1960

3,734.66

1961

1…

2Cases cited6 opinions

  1. Brander v. CommissionerUnited States Board of Tax Appeals · 1925
  2. Kimbell-Diamond Milling Co. v. CommissionerUnited States Tax Court · 1948
  3. Young Door Co., Eastern Div. v. CommissionerUnited States Tax Court · 1963
  4. The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
  5. Kent v. LampmanCalifornia Court of Appeal · 1943

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