Legal Opinion
Berry v. Commissioner
United States Tax Court
Decided February 22, 1978No. Docket No. 3258-76UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES C. BERRY and CARLYDIA BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berry v. Commissioner
Docket No. 3258-76.
United States Tax Court
T.C. Memo 1978-65; 1978 Tax Ct. Memo LEXIS 448; 37 T.C.M. (CCH) 326; T.C.M. (RIA) 780065;
February 22, 1978, Filed
H. Wayne Grant and Richard G. Bonnington, for the petitioners.
Stanley H. Smith, Jr., for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:
Year
Amount
1972
$13,775.80
1973
2,516.90
After concessions by petitioners, the sole…
2Cases cited23 opinions
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- United States v. Charles G. Eidson, Jr.Court of Appeals for the Fifth Circuit · 1962
- Brown v. JohnsonTexas Supreme Court · 1929
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fine v. United StatesDistrict Court, N.D. Illinois · 1980