Legal Opinion
Atwood v. Commissioner
United States Tax Court
Decided October 7, 1975No. Docket No. 4633-73UnpublishedCited by 1 opinion
1Opinion of the Court
WALTER A. ATWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Atwood v. Commissioner
Docket No. 4633-73
United States Tax Court
T.C. Memo 1975-308; 1975 Tax Ct. Memo LEXIS 64; 34 T.C.M. (CCH) 1353; T.C.M. (RIA) 750308;
October 7, 1975, Filed
Walter A. Atwood, pro se.
Thomas F. Kelly, for the respondent.
STERRETT
MEMORANDUM OPINION
STERRETT, Judge: The respondent determined a deficiency in petitioner's federal income tax for the calendar year 1971 in the amount of $424.37. The deficiency is based solely upon the inclusion by respondent in petitioner's adjusted gross income of the amount…
2Cases cited9 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- Taylor v. CommissionerUnited States Tax Court · 1943
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Isaiah and Regina Megibow v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Doherty v. CommissionerUnited States Tax Court · 1979