Legal Opinion
Baker v. Commissioner
United States Tax Court
Decided November 1, 1971No. Docket No. 2677-70 SCUnpublished
1Opinion of the Court
Alexander E. Baker, Jr. and Mary A. Baker v. Commissioner.
Baker v. Commissioner
Docket No. 2677-70 SC.
United States Tax Court
T.C. Memo 1971-278; 1971 Tax Ct. Memo LEXIS 53; 30 T.C.M. (CCH) 1192; T.C.M. (RIA) 71278;
November 1, 1971, Filed.
Alexander E. Baker, Jr., pro se, 4351 Halupa St., Honolulu, Hawaii, for the petitioners. Edward G. Lavery, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined deficiencies in petitioner's income taxes of $100.89 and $261.50 for the calendar years 1966 and 1967, respectively. The issue presented for our…
2Cases cited7 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Carroll v. CommissionerUnited States Tax Court · 1968
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Marlin v. CommissionerUnited States Tax Court · 1970
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