Legal Opinion
Patterson v. Commissioner
United States Tax Court
Decided February 6, 1984No. Docket No. 5511-78Unpublished
1Opinion of the Court
CHARLES D. PATTERSON AND DIXIE M. PATTERSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Patterson v. Commissioner
Docket No. 5511-78
United States Tax Court
T.C. Memo 1984-58; 1984 Tax Ct. Memo LEXIS 612; 47 T.C.M. (CCH) 1029; T.C.M. (RIA) 84058;
February 6, 1984.
Dougal C. Pope, for the petitioners.
David W. Johnson, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency of $9,518.85 in the 1974 Federal income tax of petitioners Charles and Dixie Patterson. After concessions the issues for our decision are (1) whether…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. PowellSupreme Court of the United States · 1964
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Blanche S. Benjamin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
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