Legal Opinion
Allen v. Commissioner
United States Tax Court
Decided May 24, 1979No. Docket No. 963-78Unpublished
1Opinion of the Court
ROBERT M. ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Commissioner
Docket No. 963-78.
United States Tax Court
T.C. Memo 1979-208; 1979 Tax Ct. Memo LEXIS 317; 38 T.C.M. (CCH) 856; T.C.M. (RIA) 79208;
May 24, 1979, Filed
Robert M. Allen, pro se.
Timothy L. Nelson and Leo A. Reinikka, Jr., for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: On November 4, 1977, respondent mailed to petitioner a notice of deficiency determining a deficiency in his Federal income tax for the calendar year 1976 in the amount $164of. Petitioner filed a petition in this case in which he…
2Cases cited7 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Cupp v. CommissionerUnited States Tax Court · 1975
- Roberts v. CommissionerUnited States Tax Court · 1974
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Swanson v. CommissionerUnited States Tax Court · 1976
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