Legal Opinion
Cregg v. Commissioner
United States Tax Court
Decided March 21, 1983No. Docket No. 12264-78Unpublished
1Opinion of the Court
DONALD J. CREGG and ALICE M. CREGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cregg v. Commissioner
Docket No. 12264-78.
United States Tax Court
T.C. Memo 1983-146; 1983 Tax Ct. Memo LEXIS 641; 45 T.C.M. (CCH) 1028; T.C.M. (RIA) 83146;
March 21, 1983.
Donald J. Cregg, pro se.
Maureen T. O'Brien, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined deficiencies in petitioners' Federal income taxes of $7,496 and $5,853 for the taxable years 1975 and 1976, respectively. Due to concessions, the issue for decision is whether petitioners may…
2Cases cited7 opinions
- Baird v. CommissionerUnited States Tax Court · 1977
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Holdcroft Transp. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Hyde v. Comm'rUnited States Tax Court · 1975
- Casel v. CommissionerUnited States Tax Court · 1982
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