Legal Opinion

Ravel v. Commissioner

United States Tax Court

Decided September 13, 1967No. Docket No. 1207-66UnpublishedCited by 2 opinions

1Opinion of the Court

Vincent M. and Annette K. Ravel v. Commissioner.

Ravel v. Commissioner

Docket No. 1207-66.

United States Tax Court

T.C. Memo 1967-182; 1967 Tax Ct. Memo LEXIS 78; 26 T.C.M. (CCH) 885; T.C.M. (RIA) 67182;

September 13, 1967

Bruce Hallmark, Suite 13A, El Paso National Bank Bldg., El Paso, Tex., for the petitioners. Harold Friedman, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the fiscal years ended June 30, 1959, 1960, 1961, and 1962 in the amounts of $11,547.62, $12,531.04, $12,412.30, and…

2Cases cited4 opinions

  1. Hand v. CommissionerUnited States Tax Court · 1951
  2. Ty Saiki and George Saiki, a Partnership Doing Business Under the Trade Name and Style of International Chick Sexing Association v. United StatesCourt of Appeals for the Eighth Circuit · 1962
  3. Azad v. United StatesDistrict Court, D. Minnesota · 1966
  4. Willard Storage Battery Co. v. CareyDistrict Court, N.D. Ohio · 1952

3Cited by2 opinions

  1. Manouchehr and Lila M. Azad v. United StatesCourt of Appeals for the Eighth Circuit · 1968
  2. Cowing v. CommissionerUnited States Tax Court · 1969

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