Legal Opinion
Biller v. Commissioner
United States Tax Court
Decided March 29, 1976No. Docket No. 2200-74UnpublishedCited by 2 opinions
1Opinion of the Court
AUDREY BILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Biller v. Commissioner
Docket No. 2200-74.
United States Tax Court
T.C. Memo 1976-97; 1976 Tax Ct. Memo LEXIS 305; 35 T.C.M. (CCH) 406; T.C.M. (RIA) 760097;
March 29, 1976, Filed
Joseph E. Johnson and B. J. Smith, for the petitioner.
Dudley W. Taylor, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in the Federal income tax of petitioner and her husband, Morris Biller, and additions to tax under section 6653(b), I.R.C. 1954, 1 for the years and in the amounts as…
2Cases cited9 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Adams v. CommissionerUnited States Tax Court · 1973
- Quinn v. CommissionerUnited States Tax Court · 1974
- Jennie Allen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Audrey Biller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- Biller v. CommissionerCourt of Appeals for the Fifth Circuit · 1977