Legal Opinion
Russell v. Commissioner
United States Tax Court
Decided December 6, 1982No. Docket No. 2860-79Unpublished
1Opinion of the Court
ROBERT R. RUSSELL AND BARBARA E. RUSSELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Russell v. Commissioner
Docket No. 2860-79.
United States Tax Court
T.C. Memo 1982-709; 1982 Tax Ct. Memo LEXIS 41; 45 T.C.M. (CCH) 290; T.C.M. (RIA) 82709;
December 6, 1982.
James A. Christenson, for the petitioners.
Dale P. Kensinger, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:
Tax Year Ended
Amount of
December 31
Deficiency
1973
$688.05
1974
788.68
1975
555.92
After concessions, the only issue for our…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Steen v. CommissionerUnited States Tax Court · 1973
- Edward T. And Billie R. Pratt, William D. And Anita Pratt, Jack E. And Crystal A. Pratt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- John T. Steen and Nell D. Steen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
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