Legal Opinion
Powell v. Commissioner
United States Tax Court
Decided February 20, 1967No. Docket No. 5660-64UnpublishedCited by 4 opinions
1Opinion of the Court
Lulu Lung Powell v. Commissioner.
Powell v. Commissioner
Docket No. 5660-64.
United States Tax Court
T.C. Memo 1967-32; 1967 Tax Ct. Memo LEXIS 228; 26 T.C.M. (CCH) 161; T.C.M. (RIA) 67032;
February 20, 1967
Robert Mueller, 603 Perry-Brooks Bldg., P.O. Box 1845, Austin, Tex., for the petitioner. Thomas S. Loop, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined a deficiency in the income tax of petitioner for the year 1960 in the amount of $9,301.63. The deficiency was computed upon adjusted taxable income of $30,891 determined by respondent, in a statement attached to…
2Cases cited30 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Tyler v. United StatesSupreme Court of the United States · 1930
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- State v. WhittenburgTexas Supreme Court · 1954
25 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Madison Gas and Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Madison Gas & Electric Co. v. CommissionerUnited States Tax Court · 1979
- Gindes v. United StatesUnited States Court of Claims · 1981
- Madison Gas & Electric Co. v. CommissionerUnited States Tax Court · 1979