Legal Opinion
Rodgers v. Commissioner
United States Tax Court
Decided May 8, 1985No. Docket No. 1669-81Unpublished
1Opinion of the Court
JUNE M. RODGERS AND ROBERT D. BARBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rodgers v. Commissioner
Docket No. 1669-81.
United States Tax Court
T.C. Memo 1985-220; 1985 Tax Ct. Memo LEXIS 415; 49 T.C.M. (CCH) 1434; T.C.M. (RIA) 85220;
May 8, 1985.
G. Patrick Arnoult, for the petitioners.
Cynthia M. Odle-Schlechty, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency of $19,980.54 in income tax due from petitioners for 1976. Petitioners claim an overpayment of $27,409.72 for the same year. After concessions, the…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Dallmeyer v. CommissionerUnited States Tax Court · 1950
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