Legal Opinion
Douglass v. Commissioner
United States Tax Court
Decided July 19, 1984No. Docket No. 14348-81Unpublished
1Opinion of the Court
APRIL G. DOUGLASS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Douglass v. Commissioner
Docket No. 14348-81.
United States Tax Court
T.C. Memo 1984-369; 1984 Tax Ct. Memo LEXIS 302; 48 T.C.M. (CCH) 538; T.C.M. (RIA) 84369;
July 19, 1984.
Thomas B. McCullough, Jr., for the petitioner.
Michael C. Cohen, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $8,157 in petitioner's Federal income tax for 1977. Two issues are presented for decision:
1. Whether a 1977 income tax return filed in the names of petitioner and her…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Mysse v. CommissionerUnited States Tax Court · 1972
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
18 more not listed; retrieve them via the Exa API.