Finney v. Commissioner
United States Tax Court
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
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Commissioner v. BrownSupreme Court of the United States · 1965
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