Legal Opinion
Patrick v. Commissioner
United States Tax Court
Decided May 23, 1977No. Docket No. 3701-76UnpublishedCited by 1 opinion
1Opinion of the Court
IRA L. PATRICK AND MAISIE S. PATRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Patrick v. Commissioner
Docket No. 3701-76.
United States Tax Court
T.C. Memo 1977-153; 1977 Tax Ct. Memo LEXIS 287; 36 T.C.M. (CCH) 655; T.C.M. (RIA) 770153;
May 23, 1977, Filed
Ira L. Patrick and Maisie S. Patrick, pro se.
Eric B. Jorgensen, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined a deficiency of $1,802.75 and an addition to tax under section 6653(a) 1 of $90.14 in petitioners' Federal income tax for 1974. Due to concessions by the…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Michaels v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Deblock v. Department of RevenueOregon Supreme Court · 1979