Legal Opinion
Condit v. Commissioner
United States Tax Court
Decided October 22, 1962No. Docket Nos. 90446 and 94651UnpublishedCited by 1 opinion
1Opinion of the Court
James J. Condit and Rose Marie Condit v. Commissioner.
Condit v. Commissioner
Docket Nos. 90446 and 94651.
United States Tax Court
T.C. Memo 1962-245; 1962 Tax Ct. Memo LEXIS 64; 21 T.C.M. (CCH) 1306; T.C.M. (RIA) 62245;
October 22, 1962
Ralph F. Mitchell, Esq., for the petitioners. Kenneth L. Travis, Esq., for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the years 1958, 1959, and 1960 in the respective amounts of $110.17, $148.92, and $126.52.
The issue for decision is whether petitioners are entitled to a…
2Cases cited9 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Watson v. CommissionerUnited States Tax Court · 1959
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Namrow v. CommissionerUnited States Tax Court · 1959
- Booth v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Huene v. United StatesDistrict Court, S.D. New York · 1965