Legal Opinion
Gibbons v. Commissioner
United States Tax Court
Decided February 27, 1978No. Docket No. 7647-76Unpublished
1Opinion of the Court
WILLIAM GIBBONS, JR. and CLARALEE J. GIBBONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gibbons v. Commissioner
Docket No. 7647-76.
United States Tax Court
T.C. Memo 1978-75; 1978 Tax Ct. Memo LEXIS 436; 37 T.C.M. (CCH) 366; T.C.M. (RIA) 780075;
February 27, 1978, Filed
Lawrence B. Trygstad, for the petitioners.
James D. Vandever, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency in petitioners' 1973 Federal income taxes in the amount of $793. The only issue to be decided is whether petitioners, a high school reading…
2Cases cited5 opinions
- Marlin v. CommissionerUnited States Tax Court · 1970
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Ben H. Adelson and Nancy R. Adelson v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Thanos v. CommissionerUnited States Tax Court · 1970
- Weiman v. CommissionerUnited States Tax Court · 1971