Legal Opinion
Charlton v. Commissioner
United States Tax Court
Decided March 10, 1964No. Docket No. 504-62UnpublishedCited by 4 opinions
1Opinion of the Court
Walter T. and Peggy F. Charlton v. Commissioner.
Charlton v. Commissioner
Docket No. 504-62.
United States Tax Court
T.C. Memo 1964-59; 1964 Tax Ct. Memo LEXIS 277; 23 T.C.M. (CCH) 420; T.C.M. (RIA) 64059;
March 10, 1964
Andrew P. Zimmer for the petitioners. Arnold E. Kaufman for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' income taxes for the years 1957 and 1958 in the respective amounts of $62.57 and $150.31. The deficiencies result from respondent's disallowance of claimed deductions for educational expenses in the amounts of…
2Cases cited9 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Watson v. CommissionerUnited States Tax Court · 1959
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Namrow v. CommissionerUnited States Tax Court · 1959
- Booth v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Campbell v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- Huene v. United StatesDistrict Court, S.D. New York · 1965
- Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
- Berry v. CommissionerUnited States Tax Court · 1971