Legal Opinion
El-Sabban v. Commissioner
United States Tax Court
Decided May 17, 1971No. Docket No. 5250-70 SCUnpublished
1Opinion of the Court
Mohamed Z. El-Sabban and Effat I. El-Sabban v. Commissioner.
El-Sabban v. Commissioner
Docket No. 5250-70 SC.
United States Tax Court
T.C. Memo 1971-105; 1971 Tax Ct. Memo LEXIS 223; 30 T.C.M. (CCH) 453; T.C.M. (RIA) 71105;
May 17, 1971, Filed.
Mohamed Z. El-Sabban, pro se, 4253 Brampton Drive, Bridgeton, Mo. Thomas J. Stevens, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined a deficiency of $649.06 in petitioners' income tax for the taxable year 1968. The question presented is whether each petitioner's respective mother was a resident of the…
2Cases cited8 opinions
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Adams v. CommissionerUnited States Tax Court · 1966
- Jellinek v. CommissionerUnited States Tax Court · 1961
- Cooper v. CommissionerUnited States Tax Court · 1950
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