Legal Opinion
Robbins v. Commissioner
United States Tax Court
Decided June 2, 1980No. Docket Nos. 11314-77, 1608-78Unpublished
1Opinion of the Court
RUFE ROBBINS and LENORA ROBBINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Robbins v. Commissioner
Docket Nos. 11314-77, 1608-78.
United States Tax Court
T.C. Memo 1980-191; 1980 Tax Ct. Memo LEXIS 391; 40 T.C.M. (CCH) 423; T.C.M. (RIA) 80191;
June 2, 1980, Filed
Jack Keyes, for the petitioners.
Frank Simmons, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies of $449.78 and $362.00 in petitioners' Federal income tax for the years 1975 and 1976, respectively. The only issue for determination in this case is whether…
2Cases cited8 opinions
- Trappey v. CommissionerUnited States Tax Court · 1960
- Conroy v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
- De Paolis v. CommissionerUnited States Tax Court · 1977
- Winter v. CommissionerUnited States Tax Court · 1961
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