Legal Opinion
Doherty v. Commissioner
United States Tax Court
Decided July 23, 1979No. Docket No. 645-78Unpublished
1Opinion of the Court
PHILIP B. DOHERTY, JR., and PATRICIA A. DOHERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Doherty v. Commissioner
Docket No. 645-78.
United States Tax Court
T.C. Memo 1979-275; 1979 Tax Ct. Memo LEXIS 257; 38 T.C.M. (CCH) 1075; T.C.M. (RIA) 79275;
July 23, 1979, Filed
Philip B. Doherty, Jr., pro se.
Charles W. Maurer, Jr., for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a deficiency of $92.18 in petitioners' 1975 income tax. Petitioners, husband and wife, resided in Cumberland, Rhode Island, at the time they filed their petition herein.The…
2Cases cited8 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Eugene G. & Lorraine B. Feistman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Davidson v. CommissionerUnited States Tax Court · 1964
- Simenstad v. United StatesDistrict Court, N.D. California · 1971
- Atwood v. CommissionerUnited States Tax Court · 1975
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