Legal Opinion
Caldwell v. Commissioner
United States Tax Court
Decided September 29, 1966No. Docket No. 5980-64Unpublished
1Opinion of the Court
Glen Caldwell and Geraldine Caldwell v. Commissioner.
Caldwell v. Commissioner
Docket No. 5980-64.
United States Tax Court
T.C. Memo 1966-215; 1966 Tax Ct. Memo LEXIS 69; 25 T.C.M. (CCH) 1117; T.C.M. (RIA) 66215;
September 29, 1966
William C. Hague, for the petitioners. Charles H. Powers, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: This case involves deficiencies in petitioners' Federal income tax for the calendar years 1960 and 1961 arising out of the alleged failure to report certain income and the assertion by respondent that petitioners' underpayments…
2Cases cited6 opinions
- Pigman v. CommissionerUnited States Tax Court · 1958
- Papineau v. CommissionerUnited States Tax Court · 1957
- Estate of W. Y. Brame, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Harry and Amanda Schroeder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Estate of Nitto v. CommissionerUnited States Tax Court · 1949
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