Dorl v. Commissioner
United States Tax Court
On June 17, 1971, petitioner was sent a notice of income tax deficiency in the amount of $ 291.54 for the year 1969. This amount was decreased to $ 182.84 in a subsequent report mailed to petitioner on Sept. 3, 1971. Petitioner filed a petition with the Tax Court on Sept. 13, 1971, for a redetermination of the deficiency and requested a jury trial. After obtaining an extension of time for answering the petition, respondent filed his answer.
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On June 17, 1971, petitioner was sent a notice of income tax deficiency in the amount of $ 291.54 for the year 1969. This amount was decreased to $ 182.84 in a subsequent report mailed to petitioner on Sept. 3, 1971. Petitioner filed a petition with the Tax Court on Sept. 13, 1971, for a redetermination of the deficiency and requested a jury trial. After obtaining an extension of time for answering the petition, respondent filed his answer. On Dec. 15, 1971, petitioner filed a motion to remove the case to the U.S. District Court for the District of New Jersey (Newark). Held, that the motion…
1Opinion of the Court
Emma R. Dorl, Petitioner v. Commissioner of Internal Revenue, Respondent
Dorl v. Commissioner
Docket No. 6392-71
United States Tax Court
57 T.C. 720; 1972 U.S. Tax Ct. LEXIS 174;
March 6, 1972, Filed
On June 17, 1971, petitioner was sent a notice of income tax deficiency in the amount of $ 291.54 for the year 1969. This amount was decreased to $ 182.84 in a subsequent report mailed to petitioner on Sept. 3, 1971. Petitioner filed a petition with the Tax Court on Sept. 13, 1971, for a redetermination of the deficiency and requested a jury trial. After obtaining an extension of time for answering the…
2Cases cited18 opinions
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Dorl v. CommissionerUnited States Tax Court · 1972
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
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