Legal Opinion
Coker v. Commissioner
United States Tax Court
Decided March 30, 1972No. Docket No. 4163-70 SCUnpublished
1Opinion of the Court
Frank W. and Regina Coker v. Commissioner.
Coker v. Commissioner
Docket No. 4163-70 SC.
United States Tax Court
T.C. Memo 1972-80; 1972 Tax Ct. Memo LEXIS 178; 31 T.C.M. (CCH) 317; T.C.M. (RIA) 72080;
March 30, 1972, Filed.
Thomas J. Carley, for the petitioners. FredL. Baker, for the respondent.
SACKS
Memorandum Findings of Fact and Opinion
SACKS, Commissioner: Respondent determined a deficiency of $286.71 in petitioners' Federal income taxes for the year 1966. Since petitioners do not contest certain adjustments made in the statutory notice of deficiency only two issues are presented for our…
2Cases cited16 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- F. E. Smith and v. K. Smith v. Neal S. Warren, District Director of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1968
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