Legal Opinion
Cole v. Commissioner
United States Tax Court
Decided April 15, 1971No. Docket No. 2379-69Unpublished
1Opinion of the Court
Lois A. Cole v. Commissioner.
Cole v. Commissioner
Docket No. 2379-69.
United States Tax Court
T.C. Memo 1971-74; 1971 Tax Ct. Memo LEXIS 258; 30 T.C.M. (CCH) 308; T.C.M. (RIA) 71074;
April 15, 1971, Filed.
Richard H. Frank, Jr., 7th Floor, Third National Bank Bldg., Nashville, Tenn., for the petitioner. John M. Wylie, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year
Amount
1965
$441.79
1966
383.20
1967
426.22
The only issue presented for decision is whether the payment of certain life insurance premiums by…
2Cases cited9 opinions
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Hoffman v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1968
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
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