Legal Opinion
Ross v. Commissioner
United States Tax Court
Decided December 29, 1964No. Docket Nos. 4358-62, 4359-62Unpublished
1Opinion of the Court
Louise Ross v. Commissioner. Walter Ross, Jr. v. Commissioner.
Ross v. Commissioner
Docket Nos. 4358-62, 4359-62.
United States Tax Court
T.C. Memo 1964-333; 1964 Tax Ct. Memo LEXIS 4; 23 T.C.M. (CCH) 2061; T.C.M. (RIA) 640333;
December 29, 1964
Ralph H. Schuette, for the petitioners. Sanford S. Neuman, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: The Commissioner determined deficiencies in the petitioners' income tax as follows:
Deficiencies
Year
Income Tax
Louise Ross
1957
$576.00
1958
185.50
Walter Ross, Jr.
1957
305.36
1958
156.00
The issue for decision are:
1. Whether…
2Cases cited25 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
- Eccles v. CommissionerUnited States Tax Court · 1953
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