Legal Opinion
Gelinas v. Commissioner
United States Tax Court
Decided March 31, 1976No. Docket No. 1879-75Unpublished
1Opinion of the Court
JOSEPH T. GELINAS and MARIE T. GELINAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gelinas v. Commissioner
Docket No. 1879-75.
United States Tax Court
T.C. Memo 1976-103; 1976 Tax Ct. Memo LEXIS 301; 35 T.C.M. (CCH) 448; T.C.M. (RIA) 760103;
March 31, 1976, Filed
Joseph T. Gelinas, pro se. J. O. Tannenbaum, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1971 in the amount of $36,288.43.
Some of the issues raised by the pleadings have been disposed of by agreement of the parties,…
2Cases cited5 opinions
- Stolk v. CommissionerUnited States Tax Court · 1963
- Bayley v. CommissionerUnited States Tax Court · 1960
- Nelson C. And Adele B. Elam v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- United States v. Edwin L. Sheahan and Deborah M. SheahanCourt of Appeals for the Fifth Circuit · 1963
- Elam v. CommissionerUnited States Tax Court · 1972