Legal Opinion
Marriott v. Commissioner
United States Tax Court
Decided April 22, 1966No. Docket No. 2920-64Unpublished
1Opinion of the Court
Richard H. Marriott and Alice H. Y. Marriott v. Commissioner.
Marriott v. Commissioner
Docket No. 2920-64.
United States Tax Court
T.C. Memo 1966-86; 1966 Tax Ct. Memo LEXIS 198; 25 T.C.M. (CCH) 477; T.C.M. (RIA) 66086;
April 22, 1966
Joseph W. Trundle, 171 Culpeper St., Warrenton, Va., for the petitioners. Robert E. Garfield, for the respondent.
KERN
Memorandum Findings of Fact and Opinion
KERN, Judge: Respondent has determined a deficiency in the Federal income tax liability of petitioners for the year 1961 in the sum of $140.98. Petitioners allege that they are entitled to a refund of an…
2Cases cited5 opinions
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Edwards v. CommissionerUnited States Tax Court · 1962
- John D. And Janice L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Heard v. CommissionerUnited States Tax Court · 1958
- Kilgore v. CommissionerUnited States Tax Court · 1962