Legal Opinion

Driscoll v. Commissioner

United States Tax Court

Decided May 8, 1972No. Docket No. 3882-70Unpublished

1Opinion of the Court

Neil J. Driscoll and Regina G. Driscoll v. Commissioner.

Driscoll v. Commissioner

Docket No. 3882-70.

United States Tax Court

T.C. Memo 1972-105; 1972 Tax Ct. Memo LEXIS 150; 31 T.C.M. (CCH) 418; T.C.M. (RIA) 72105;

May 8, 1972, Filed.

Neil J. Driscoll, pro se, 20980 Costanso St., Woodland Hills, Calif.Jonathan Brod, for the respondent.

SCOTT

Memorandum Opinion

SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the calendar years 1965 and 1966 in the amounts of $3,786.00 and $143.68, respectively. On August 6, 1971, respondent filed a motion for leave to file an…

2Cases cited7 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
  3. Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
  4. Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1952
  5. Jones v. TrappCourt of Appeals for the Tenth Circuit · 1950

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