Legal Opinion
Byram v. Commissioner
United States Tax Court
Decided May 7, 1975No. Docket No. 5663-73UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN D. BYRAM and SALLY A. BYRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Byram v. Commissioner
Docket No. 5663-73.
United States Tax Court
T.C. Memo 1975-135; 1975 Tax Ct. Memo LEXIS 242; 34 T.C.M. (CCH) 626; T.C.M. (RIA) 750135;
May 7, 1975, Filed
Harold A. Chamberlain, for the petitioners.
Robert H. Jones, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a deficiency in petitioners' income tax for the taxable year 1969 in the amount of $37,190.69. Several issues have been settled by the parties. The remaining issue is…
2Cases cited4 opinions
- Ayling v. CommissionerUnited States Tax Court · 1959
- Cleveland-Sandusky Brewing Corp. v. CommissionerUnited States Tax Court · 1958
- Fairfield Plaza, Inc. v. CommissionerUnited States Tax Court · 1963
- Maytag v. CommissionerUnited States Tax Court · 1959
3Cited by1 opinion
- Fisher v. United StatesUnited States Court of Federal Claims · 2008