Legal Opinion
Collins v. Commissioner
United States Tax Court
Decided December 20, 1979No. Docket No. 8895-77Unpublished
1Opinion of the Court
CHARLES R. COLLINS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Collins v. Commissioner
Docket No. 8895-77.
United States Tax Court
T.C. Memo 1979-508; 1979 Tax Ct. Memo LEXIS 17; 39 T.C.M. (CCH) 757; T.C.M. (RIA) 79508;
December 20, 1979, Filed
Paul M. Cummings,Jerome S. Richman, and Edward P. Guttenmacher, for the petitioner.
Jan S. Neiman, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $16,541.15 in petitioner's Federal income tax for 1972. Concessions having been made, the only issue for decision is…
2Cases cited20 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Bunn v. BunnSupreme Court of North Carolina · 1964
- McClure v. McClureCalifornia Supreme Court · 1935
- Hesse v. CommissionerUnited States Tax Court · 1973
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