Legal Opinion
Sargent v. Commissioner
United States Tax Court
Decided July 27, 1970No. Docket No. 383-69Unpublished
1Opinion of the Court
Estill Sargent and Daisy Sargent v. Commissioner.
Sargent v. Commissioner
Docket No. 383-69.
United States Tax Court
T.C. Memo 1970-214; 1970 Tax Ct. Memo LEXIS 149; 29 T.C.M. (CCH) 941; T.C.M. (RIA) 70214;
July 27, 1970, Filed
Irwin G. Waterman 600 Marion E. Taylor Bldg., Louisville, Ky., for the petitioners. W. Gerald Thornton, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $5,617.56 in petitioners' income tax for their taxable year ended on February 28, 1966. Petitioners claim that there is no tax due and that they are…
2Cases cited10 opinions
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Hoffman v. CommissionerUnited States Tax Court · 1943
- Giannini v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Commissioner of Internal Revenue v. SpreckelsCourt of Appeals for the Ninth Circuit · 1941
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