Legal Opinion
Conklin v. Commissioner
United States Tax Court
Decided August 31, 1981No. Docket No. 7489-79Unpublished
1Opinion of the Court
SELBY O. AND MADESTA C. CONKLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Conklin v. Commissioner
Docket No. 7489-79.
United States Tax Court
T.C. Memo 1981-471; 1981 Tax Ct. Memo LEXIS 267; 42 T.C.M. (CCH) 920; T.C.M. (RIA) 81471;
August 31, 1981.
Selby O. Conklin, pro se.
Walter T. Thompson, for the respondent.
EKMAN
MEMORANDUM FINDINGS OF FACT AND OPINION
EKMAN, Judge: Respondent determined a deficiency of $ 5,025 in petitioners' Federal income tax for year 1976. The sole issue for our decision is whether petitioners are entitled to report their gain from the sale of real…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Raymond and Lillie H. Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
- Robinson v. CommissionerUnited States Tax Court · 1970
- Cox v. CommissionerUnited States Tax Court · 1974
- Dahl v. CommissionerCourt of Appeals for the Ninth Circuit · 1975