Legal Opinion
Sellers v. Commissioner
United States Tax Court
Decided September 26, 1963No. Docket No. 1149-62UnpublishedCited by 2 opinions
1Opinion of the Court
John G. Sellers and Florence B. Sellers v. Commissioner.
Sellers v. Commissioner
Docket No. 1149-62.
United States Tax Court
T.C. Memo 1963-263; 1963 Tax Ct. Memo LEXIS 84; 22 T.C.M. (CCH) 1327; T.C.M. (RIA) 63263;
September 26, 1963
Lester I. Bowman, Union Trust Bldg., Petersburg, Va., for the petitioners. Douglas O. Tice, Jr., for the respondent.
SCOTT
Memorandum Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the calendar years 1958, 1959, and 1960 in the amounts of $3,124.87, $2,838.82, and $2,920.04, respectively. The issue for decision is whether…
2Cases cited25 opinions
- Vanderford v. Farmers' & Mechanics' National BankCourt of Appeals of Maryland · 1907
- Italo-Petroleum Corporation of America v. HanniganSupreme Court of Delaware · 1940
- Watkins v. RobertsonSupreme Court of Virginia · 1906
- Commissioner of Internal Revenue v. ParkCourt of Appeals for the Third Circuit · 1940
- Turner & Happersett v. Hall & ConnorSupreme Court of Virginia · 1920
20 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Linder v. CommissionerUnited States Tax Court · 1977
- Linder v. CommissionerUnited States Tax Court · 1977