Legal Opinion

Young v. Commissioner

United States Tax Court

Decided February 16, 1977No. Docket No. 1008-75Unpublished

1Opinion of the Court

BETTY L. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Young v. Commissioner

Docket No. 1008-75

United States Tax Court

T.C. Memo 1977-38; 1977 Tax Ct. Memo LEXIS 404; 36 T.C.M. (CCH) 165; T.C.M. (RIA) 770038;

February 16, 1977, Filed

Betty L. Young, pro se.

Edward G. Lavery, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent has determined deficiencies in petitioner's Federal income tax for the taxable years 1971 and 1972 in the amounts of $2,076.12 and $181.00 respectively. Petitioner seeks a redetermination of her liability and seeks…

2Cases cited10 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  3. Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
  4. Helvering v. OwensSupreme Court of the United States · 1939
  5. Millsap v. CommissionerUnited States Tax Court · 1966

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