Legal Opinion
Livingston v. Commissioner
United States Tax Court
Decided June 30, 1976No. Docket No. 8792-74Unpublished
1Opinion of the Court
CAROL J. LIVINGSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Livingston v. Commissioner
Docket No. 8792-74.
United States Tax Court
T.C. Memo 1976-211; 1976 Tax Ct. Memo LEXIS 190; 35 T.C.M. (CCH) 916; T.C.M. (RIA) 760211;
June 30, 1976, Filed
James O. Fergeson, Jr. and Michel G. Emmanuel, for the petitioner.
Stuart B. Kalb, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $194.66. The issues for decision are (1) whether petitioner is…
2Cases cited3 opinions
- Howell v. FioreDistrict Court of Appeal of Florida · 1968
- Lindberg v. CommissionerUnited States Tax Court · 1966
- Walter Gilliam and Virginia A. Gilliam v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1970