Legal Opinion
Campbell v. Comm'r
United States Tax Court
Decided December 10, 1979No. Docket No. 5262-76Unpublished
1Opinion of the Court
WILLIAM PEYTON CAMPBELL and KATHLEEN WILLIAMS CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Campbell v. Comm'r
Docket No. 5262-76.
United States Tax Court
T.C. Memo 1979-495; 1979 Tax Ct. Memo LEXIS 29; 39 T.C.M. (CCH) 676; T.C.M. (RIA) 79495;
December 10, 1979, Filed
William Peyton Campbell, pro se.
James D. Thomas, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $3,583.14 and $3,175.75 in petitioners' Federal income taxes for 1972 and 1973, respectively.
Concessions having been made…
2Cases cited8 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Cramer v. CommissionerUnited States Tax Court · 1971
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