Legal Opinion
Beck v. Commissioner
United States Tax Court
Decided June 15, 1970No. Docket No. 4578-68Unpublished
1Opinion of the Court
Virgil C. Beck and Carol R. Beck v. Commissioner.
Beck v. Commissioner
Docket No. 4578-68.
United States Tax Court
T.C. Memo 1970-153; 1970 Tax Ct. Memo LEXIS 204; 29 T.C.M. (CCH) 659; T.C.M. (RIA) 70153;
June 15, 1970, Filed
Virgil C. Beck, pro se, P.O. Box 185, LaVerne, Calif.Harold W. Vestermark, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $403.91.
The only issue for decision is whether petitioners are entitled to a deduction for a dependency exemption and…
2Cases cited4 opinions
- Frank Markarian v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Markarian v. CommissionerUnited States Tax Court · 1964
- Newman v. CommissionerUnited States Tax Court · 1957
- Bartsch v. CommissionerUnited States Tax Court · 1964