Legal Opinion

Peacock v. Commissioner

United States Tax Court

Decided January 24, 1978No. Docket No. 8162-76UnpublishedCited by 2 opinions

1Opinion of the Court

CASSIUS L. PEACOCK, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peacock v. Commissioner

Docket No. 8162-76.

United States Tax Court

T.C. Memo 1978-30; 1978 Tax Ct. Memo LEXIS 486; 37 T.C.M. (CCH) 177; T.C.M. (RIA) 780030;

January 24, 1978, Filed

Cassius L. Peacock, III, pro se.

Richard A. Jones, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1974 in the amount of $278.35. Some of the issues raised by the pleadings have been disposed of by the parties, leaving…

2Cases cited11 opinions

  1. Sharon v. CommissionerUnited States Tax Court · 1976
  2. Frank v. CommissionerUnited States Tax Court · 1953
  3. Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
  4. State v. WilsonSupreme Court of North Carolina · 1897
  5. Buckley v. CommissionerUnited States Tax Court · 1962

6 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Joseph F. Morrissey v. United StatesCourt of Appeals for the Eleventh Circuit · 2017
  2. Melanie L. Thomas-Kozak v. CommissionerUnited States Tax Court · 2014

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API