Legal Opinion
Amaro v. Commissioner
United States Tax Court
Decided July 22, 1970No. Docket No. 4906-69 SCUnpublished
1Opinion of the Court
Joseph F. Amaro v. Commissioner.
Amaro v. Commissioner
Docket No. 4906-69 SC.
United States Tax Court
T.C. Memo 1970-208; 1970 Tax Ct. Memo LEXIS 153; 29 T.C.M. (CCH) 914; T.C.M. (RIA) 70208;
July 22, 1970, Filed
Joseph F. Amaro, pro se, 4618 First St., Pleasanton, Calif.Joel A. Sharon, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax for the taxable years 1965 and 1966:
Year
Deficiency
1965
$451.07
1966
443.53
The issues presented for decision are: (1) the number of
The issues presented for decision…
2Cases cited3 opinions
- Trowbridge v. CommissionerUnited States Tax Court · 1958
- Von Tersch v. CommissionerUnited States Tax Court · 1967
- Robert Woodrow Trowbridge v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959