Legal Opinion
Jones v. Commissioner
United States Tax Court
Decided April 9, 1979No. Docket Nos. 8613-76, 9049-76Unpublished
1Opinion of the Court
THOMAS RALPH JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BETTY L. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jones v. Commissioner
Docket Nos. 8613-76, 9049-76.
United States Tax Court
T.C. Memo 1979-136; 1979 Tax Ct. Memo LEXIS 393; 38 T.C.M. (CCH) 599; T.C.M. (RIA) 79136;
April 9, 1979, Filed
Thomas Ralph Jones, pro se for docket No. 8613-76.
Betty L. Jones, pro se for docket No. 9049-76.
Deborah A. Butler, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income…
2Cases cited7 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Free v. BlandSupreme Court of the United States · 1962
- Hopkins v. BaconSupreme Court of the United States · 1930
- Stewart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Hill v. CommissionerUnited States Tax Court · 1959
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