Legal Opinion
Kittle v. Commissioner
United States Tax Court
Decided May 19, 1975No. Docket No. 322-73Unpublished
1Opinion of the Court
MARLIN K. KITTLE and MYRTLE J. KITTLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kittle v. Commissioner
Docket No. 322-73.
United States Tax Court
T.C. Memo 1975-150; 1975 Tax Ct. Memo LEXIS 221; 34 T.C.M. (CCH) 697; T.C.M. (RIA) 750150;
May 19, 1975, Filed
Marlin K. Kittle, pro se.
Jack A. Joynt, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a $509.78 income tax deficiency for petitioners for 1969. The issues for decision are (1) whether petitioners have overcome the presumption favoring the non-custodial parent who pays over…
2Cases cited5 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- A. Robert Teichner and Sylvia B. Teichner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
- Lieberfarb v. CommissionerUnited States Tax Court · 1973