Legal Opinion
Matteson v. Commissioner
United States Tax Court
Decided April 18, 1974No. Docket No. 1038-72UnpublishedCited by 2 opinions
1Opinion of the Court
FRANK B. MATTESON and MAXINE Z. MATTESON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Matteson v. Commissioner
Docket No. 1038-72
United States Tax Court
T.C. Memo 1974-96; 1974 Tax Ct. Memo LEXIS 224; 33 T.C.M. (CCH) 479; T.C.M. (RIA) 74096;
April 18, 1974, Filed
Thomas J. Stephens, for the petitioners.
Frank C. Conley, for the respondent.
STERRETT
MEMORANDUM FINDINGS OF FACT AND OPINION
STERRETT, Judge: The Commissioner determined deficiencies in the petitioners' federal income taxes as follows:
Year
Deficiency
1967
$1,000.00
1968
591.00
1969
624.16
The parties have settled several issues,…
2Cases cited8 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Green v. CommissionerUnited States Tax Court · 1972
- Mazzotta v. CommissionerUnited States Tax Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Karl W. Christey and Kathleen Christey on Behalf of All Others Similarly Situated v. United States of America, Steven L. Pillsbury and Holly L. Pillsbury on Behalf of All Others Similarly Situated v. United StatesCourt of Appeals for the Eighth Circuit · 1988