Legal Opinion

Peters v. Commissioner

United States Tax Court

Decided November 16, 1970No. Docket No. 6260-69 SCUnpublished

1Opinion of the Court

Donald G. Peters and Ruth A. Peters v. Commissioner.

Peters v. Commissioner

Docket No. 6260-69 SC.

United States Tax Court

T.C. Memo 1970-314; 1970 Tax Ct. Memo LEXIS 46; 29 T.C.M. (CCH) 1440; T.C.M. (RIA) 70314;

November 16, 1970, Filed.

Sherwin C. Peltin, 633 W. Wisconsin Ave., Milwaukee, Wis., for the petitioners. Matthew Stanley, Jr., for the respondent.

FAY

Memorandum Opinion

FAY, Judge: Respondent determined a deficiency of $691.32 in petitioners' income tax for the taxable year 1967. Concessions having been made, the only issue to be decided is to what extent real property taxes paid to the…

2Cases cited5 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. McAdams v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
  3. Cooledge v. CommissionerUnited States Board of Tax Appeals · 1939
  4. Estate of Movius v. CommissionerUnited States Tax Court · 1954
  5. Royal Oak Apartments, Inc. v. CommissionerUnited States Tax Court · 1964

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