Legal Opinion
Baugher v. Commissioner
United States Tax Court
Decided April 16, 1984No. Docket No. 28849-82Unpublished
1Opinion of the Court
JAMES A. BAUGHER and PATRICIA A. BAUGHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baugher v. Commissioner
Docket No. 28849-82.
United States Tax Court
T.C. Memo 1984-191; 1984 Tax Ct. Memo LEXIS 487; 47 T.C.M. (CCH) 1523; T.C.M. (RIA) 84191;
April 16, 1984.
James A. Baugher, pro se.
Jillena A. Warner and Helen Theo, for respondent.
CALDWELL
MEMORANDUM FINDINGS OF FACT AND OPINION
CALDWELL, Special Trial Judge:1 Respondent determined deficiencies of $1,072 and $1,594 in petitioners' 1979 and 1980 Federal income taxes, respectively. After concessions by petitioners, the sole issue for…
2Cases cited7 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Norwood v. CommissionerUnited States Tax Court · 1976
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