Legal Opinion
Austin v. Commissioner
United States Tax Court
Decided April 27, 1981No. Docket No. 7870-79Unpublished
1Opinion of the Court
IRVIN E. AND NANCY AUSTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Austin v. Commissioner
Docket No. 7870-79.
United States Tax Court
T.C. Memo 1981-208; 1981 Tax Ct. Memo LEXIS 542; 41 T.C.M. (CCH) 1373; T.C.M. (RIA) 81208;
April 27, 1981.
Irvin E. Austin, pro se.
John W. Dierker, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 3,307 in petitioners' Federal income tax for the year 1976.
The adjustments made by respondent in his notice of deficiency mailed to the petitioners on March 12, 1979, relate to additional income;…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Ex Parte Bakelite Corp'n.Supreme Court of the United States · 1929
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
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