Legal Opinion

Finney v. Commissioner

United States Tax Court

Decided December 5, 1968No. Docket No. 2660-65Unpublished

1Opinion of the Court

Jerrald O. Finney and Dorothy M. Finney v. Commissioner.

Finney v. Commissioner

Docket No. 2660-65.

United States Tax Court

T.C. Memo 1968-283; 1968 Tax Ct. Memo LEXIS 17; 27 T.C.M. (CCH) 1510; T.C.M. (RIA) 68283;

December 5, 1968, filed

Jerrald O. Finney, pro se, 712 Anderson Bank Bldg., Anderson, Ind. Walter C. Dietzen, for petitioner Dorothy M. Finney. George P. Adinamis, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined the following income tax deficiencies against the petitioners:

Year

Deficiency

1957

$ 298.87

1958

27.48

1960

2,269.42

1961

288.02

Some of…

2Cases cited12 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Commissioner v. FlowersSupreme Court of the United States · 1946
  4. Kornhauser v. United StatesSupreme Court of the United States · 1928
  5. Commissioner v. BrownSupreme Court of the United States · 1965

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