Legal Opinion

Eckels v. Commissioner

United States Tax Court

Decided December 24, 1968No. Docket No. 1117-67Unpublished

1Opinion of the Court

Howard R. Eckels and Betty J. Eckels v. Commissioner.

Eckels v. Commissioner

Docket No. 1117-67.

United States Tax Court

T.C. Memo 1968-292; 1968 Tax Ct. Memo LEXIS 6; 27 T.C.M. (CCH) 1548; T.C.M. (RIA) 68292;

December 24, 1968, Filed

Howard R. Eckels, pro se, 1603 Winding Trail, Springfield, Ohio.

Rudolf L. Jansen, for the respondent.

MULRONEY

Memorandum Opinion

MULRONEY, Judge: Respondent determined a deficiency in petitioners' 1963 income tax in the amount of $191.16.

The issue is whether amounts received by Howard R. Eckels from his employer as reimbursement of his moving expenses are includable in…

2Cases cited6 opinions

  1. United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
  2. Ferebee v. CommissionerUnited States Tax Court · 1963
  3. Verlin W. And Anna Jo Koons v. United States of America, Charles H. And Cecelia Parker v. United StatesCourt of Appeals for the Ninth Circuit · 1963
  4. Wilson v. CommissionerUnited States Tax Court · 1968
  5. Commissioner of Internal Revenue v. Homer H. And Minnidell M. StarrCourt of Appeals for the Tenth Circuit · 1968

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