Legal Opinion
Gallagher v. Commissioner
United States Tax Court
Decided February 16, 1968No. Docket No. 5574-66UnpublishedCited by 3 opinions
1Opinion of the Court
Anthony F. and Barbara B. Gallagher v. Commissioner.
Gallagher v. Commissioner
Docket No. 5574-66.
United States Tax Court
T.C. Memo 1968-27; 1968 Tax Ct. Memo LEXIS 269; 27 T.C.M. (CCH) 124; T.C.M. (RIA) 68027;
February 16, 1968. Filed
Anthony F. Gallagher, pro se, 77 W. 36th St., Bayonne, N. J., Denis M. Neill, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined a deficiency for 1964 in income tax of $988.44 plus an $85.69 addition to tax under section 6651(a) of the Internal Revenue Code of 1954 against petitioners, husband and wife. The…
2Cases cited2 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Drews v. CommissionerUnited States Tax Court · 1956
3Cited by3 opinions
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Green v. CommissionerUnited States Tax Court · 1976
- Green v. CommissionerUnited States Tax Court · 1976