Legal Opinion
Francis v. Commissioner
United States Tax Court
Decided January 3, 1985No. Docket No. 1129-82UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLOTTE FRANCIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Francis v. Commissioner
Docket No. 1129-82.
United States Tax Court
T.C. Memo 1985-6; 1985 Tax Ct. Memo LEXIS 624; 49 T.C.M. (CCH) 443; T.C.M. (RIA) 85006;
January 3, 1985.
Charlotte Francis, pro se.
Gail K. Gibson, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency in petitioner's income tax for 1978 in the amount of $1,272 and an addition to tax under section 6653(a) 1 in the amount of $63.60. The issues are (1) the amount of petitioner's tip income and (2)…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Sutherland v. CommissionerUnited States Tax Court · 1959
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bruno v. CommissionerUnited States Tax Court · 1985