Legal Opinion

Campbell v. Commissioner

United States Tax Court

Decided April 25, 1973No. Docket No. 4594-69Unpublished

1Opinion of the Court

THOMAS O. CAMPBELL and MARY F. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Campbell v. Commissioner

Docket No. 4594-69.

United States Tax Court

T.C. Memo 1973-101; 1973 Tax Ct. Memo LEXIS 189; 32 T.C.M. (CCH) 451; T.C.M. (RIA) 73101;

April 25, 1973, Filed

William R. Bagby, for the petitioners.

Dennis M. Feeley, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for their taxable years 1962, 1963, and 1964 in the amounts of $4,615.99, $2,546.02, and $6,806.54, respectively.

Some of the…

2Cases cited11 opinions

  1. Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
  2. Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
  3. Sullivan v. CommissionerUnited States Tax Court · 1952
  4. Pennsylvania Power & Light Company and Subsidiary Companies v. The United StatesUnited States Court of Claims · 1969
  5. Burns v. United StatesDistrict Court, N.D. Ohio · 1959

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