Legal Opinion
Boykin v. Commissioner
United States Tax Court
Decided September 23, 1982No. Docket No. 3673-78Unpublished
1Opinion of the Court
MELVIN A. BOYKIN & ELOISE BOYKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boykin v. Commissioner
Docket No. 3673-78.
United States Tax Court
T.C. Memo 1982-558; 1982 Tax Ct. Memo LEXIS 192; 44 T.C.M. (CCH) 1223; T.C.M. (RIA) 82558;
September 23, 1982.
Melvin A. Boykin and Eloise Boykin, pro se.
Thomas C. Boscarino, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the years 1974 and 1975 in the amounts of $618.56 and $1,855.28, respectively. The issues for our determination are (1) whether…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Roberts v. CommissionerUnited States Tax Court · 1974
- Baird v. CommissionerUnited States Tax Court · 1977
- Kohlsaat v. CommissionerUnited States Board of Tax Appeals · 1939
1 more not listed; retrieve them via the Exa API.