Legal Opinion
Mann v. Commissioner
United States Tax Court
Decided March 24, 1975No. Docket Nos. 2365-71, 2366-71, 2367-71UnpublishedCited by 6 opinions
1Opinion of the Court
GERALDINE R. MANN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mann v. Commissioner
Docket Nos. 2365-71, 2366-71, 2367-71.
United States Tax Court
T.C. Memo 1975-74; 1975 Tax Ct. Memo LEXIS 302; 34 T.C.M. (CCH) 377; T.C.M. (RIA) 750074;
March 24, 1975, Filed
James E. Mann, pro se.
Allen D. Hill, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax as follows:
Docket
Taxable
Number
Year
Deficiency
Geraldine R. Mann
2365-71
1967
$ 883.16
Geraldine R. Mann
2365-71
1968
1,135.00
Geraldine R.…
2Cases cited11 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Smith v. CommissionerUnited States Tax Court · 1973
- Weddle v. CommissionerUnited States Tax Court · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- La Staiti v. CommissionerUnited States Tax Court · 1980
- B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984
- Taylor v. CommissionerUnited States Tax Court · 1989
- Estate of Capell v. CommissionerUnited States Tax Court · 1977
1 more not listed; retrieve them via the Exa API.