Legal Opinion
McAuley v. Commissioner
United States Tax Court
Decided August 31, 1976No. Docket No. 4759-75Unpublished
1Opinion of the Court
LOUIS F. McAULEY and PATRICIA T. McAULEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McAuley v. Commissioner
Docket No. 4759-75.
United States Tax Court
T.C. Memo 1976-276; 1976 Tax Ct. Memo LEXIS 126; 35 T.C.M. (CCH) 1236; T.C.M. (RIA) 760276;
August 31, 1976, Filed
Louis F. McAuley, pro se.
Kenneth Bersani, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1971 in the amount of $1,598.09. The issues for decision are (1) whether petitioners are entitled to a…
2Cases cited14 opinions
- Riss v. CommissionerUnited States Tax Court · 1971
- Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Robinson v. CommissionerUnited States Tax Court · 1943
- Horrmann v. CommissionerUnited States Tax Court · 1951
- Newcombe v. CommissionerUnited States Tax Court · 1970
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