Legal Opinion

Alexander v. Commissioner

United States Tax Court

Decided June 26, 1979No. Docket No. 10406-77Unpublished

1Opinion of the Court

WILLIAM FONTAINE ALEXANDER III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alexander v. Commissioner

Docket No. 10406-77.

United States Tax Court

T.C. Memo 1979-244; 1979 Tax Ct. Memo LEXIS 280; 38 T.C.M. (CCH) 969; T.C.M. (RIA) 79244;

June 26, 1979, Filed

William Fontaine Alexander III, pro se.

Scott W. Gray, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1975 in the amount of $1,470.99. 1 As a result of concessions by the parties, the only issue for…

2Cases cited10 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Harper Oil Company, a Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1970
  3. Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
  4. Tamko Asphalt Products, Inc. v. CommissionerUnited States Tax Court · 1979
  5. Robert E. Houston v. Commissioner of Internal Revenue, Mary Schwab, Formerly Mary R. Houston v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971

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