Legal Opinion
Parks v. Commissioner
United States Tax Court
Decided May 9, 1979No. Docket No. 1743-77UnpublishedCited by 1 opinion
1Opinion of the Court
GEORGE B. PARKS AND MARNA C. PARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parks v. Commissioner
Docket No. 1743-77.
United States Tax Court
T.C. Memo 1979-182; 1979 Tax Ct. Memo LEXIS 345; 38 T.C.M. (CCH) 759; T.C.M. (RIA) 79182;
May 9, 1979, Filed
George B. Parks, pro se.
Warren N. Nemiroff, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1974 in the amount of $4,240. The only issue remaining for decision is whether under section 104(a)(4) or 105(a) 1 petitioner George B. Parks is entitled to…
2Cases cited17 opinions
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Wales v. United StatesUnited States Court of Claims · 1955
- Prince v. United StatesUnited States Court of Claims · 1954
- Neill v. CommissionerUnited States Tax Court · 1951
- Walter F. Freeman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Paul and Alice J. Sidoran v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981