Legal Opinion
Adams v. Commissioner
United States Tax Court
Decided September 13, 1977No. Docket No. 9881-75Unpublished
1Opinion of the Court
DAVID ARTHUR ADAMS and JOAN M. ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Adams v. Commissioner
Docket No. 9881-75.
United States Tax Court
T.C. Memo 1977-308; 1977 Tax Ct. Memo LEXIS 131; 36 T.C.M. (CCH) 1219; T.C.M. (RIA) 770308;
September 13, 1977, Filed
David Arthur Adams and Joan M. Adams, pro se.
Daniel P. Ehrenreich, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal income tax of petitioners in the amount of $21,531.51 for the calendar year 1973.
Certain issues were conceded by petitioners. The…
2Cases cited9 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Durden v. CommissionerUnited States Tax Court · 1944
- Peterson v. CommissionerUnited States Tax Court · 1958
- Matheson v. CommissionerUnited States Board of Tax Appeals · 1930
- Harvey and Florence Pulvers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
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