Legal Opinion
Aphessetche v. Commissioner
United States Tax Court
Decided August 29, 1968No. Docket No. 4424-66Unpublished
1Opinion of the Court
Xavier Aphessetche and Marie T. Aphessetche v. Commissioner.
Aphessetche v. Commissioner
Docket No. 4424-66.
United States Tax Court
T.C. Memo 1968-191; 1968 Tax Ct. Memo LEXIS 109; 27 T.C.M. (CCH) 929; T.C.M. (RIA) 68191;
August 29, 1968. Filed
George R. Phillips, 608 S. Hill, Los Anegles, Calif., for the petitioners. Martin R. Simon, for the respondent.
SCOTT
Memorandum Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the calendar years 1963 and 1964 in the amounts of $1,104.34 and $1,327.79, respectively.
One of the issues raised by the pleadings has been…
2Cases cited17 opinions
- Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
- Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
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