Legal Opinion
SMITH v. COMMISSIONER
United States Tax Court
Decided March 7, 1979No. Docket No. 7798-76Unpublished
1Opinion of the Court
ROBERT LEE SMITH and ROSIE LEE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
SMITH v. COMMISSIONER
Docket No. 7798-76.
United States Tax Court
T.C. Memo 1979-76; 1979 Tax Ct. Memo LEXIS 451; 38 T.C.M. (CCH) 322; T.C.M. (RIA) 79076;
March 7, 1979, Filed
Robert Lee Smith and Rosie Lee Smi h, pro se.
Thomas J. Stalzer, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioners' income tax:
Year
Deficiency
1973
$1,225.19
1974
1,622.54
The issues for decision are:
1. Whether petitioners are entitled to various…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Helvering v. OwensSupreme Court of the United States · 1939
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
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