Legal Opinion
Clemons v. Commissioner
United States Tax Court
Decided February 3, 1971No. Docket No. 138-70 SCUnpublished
1Opinion of the Court
Philmon A. Clemons and Mary J. Clemons v. commissioner.
Clemons v. Commissioner
Docket No. 138-70 SC.
United States Tax Court
T.C. Memo 1971-26; 1971 Tax Ct. Memo LEXIS 306; 30 T.C.M. (CCH) 114; T.C.M. (RIA) 71026;
February 3, 1971, Filed
Philmon A. Clemons, pro se, 4927 E. Willetta, Apt. # 4, Phoenix, Ariz. Dennis C. DeBerry, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $802.83 in petitioners' income tax for the taxable year ending December 31, 1968. The sole issue before us concerns the deductibility as ordinary and…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
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