Legal Opinion
Baral v. Commissioner
United States Tax Court
Decided September 26, 1978No. Docket No. 7912-76Unpublished
1Opinion of the Court
DAVID H. BARAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baral v. Commissioner
Docket No. 7912-76.
United States Tax Court
T.C. Memo 1978-383; 1978 Tax Ct. Memo LEXIS 129; 37 T.C.M. (CCH) 1569; T.C.M. (RIA) 78383;
September 26, 1978, Filed
David H. Baral, pro se.
Marguerite F. Gramza, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1969 in the amount of $ 165.30. Petitioner filed a petition claiming a refund based upon an overpayment of his 1969 taxes. The two…
2Cases cited13 opinions
- Thelma Rosenberg v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Keefe v. CommissionerUnited States Tax Court · 1950
- Babetta Schmidt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- William Woods Plankinton v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- CHEMICAL BANK NEW YORK TRUST COMPANY v. United StatesDistrict Court, S.D. New York · 1967
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