Legal Opinion
Satterfield v. Commissioner
United States Tax Court
Decided June 25, 1975No. Docket No. 3418-73UnpublishedCited by 5 opinions
1Opinion of the Court
DAVID G. and DELORES H. SATTERFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Satterfield v. Commissioner
Docket No. 3418-73.
United States Tax Court
T.C. Memo 1975-203; 1975 Tax Ct. Memo LEXIS 170; 34 T.C.M. (CCH) 872; T.C.M. (RIA) 750203;
June 25, 1975, Filed
Paul E. Castelloe and Lacy H. Reaves, for the petitioners.
Eric B. Jorgensen, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined a deficiency of $1,395.43 in the income tax of petitioners for the taxable year 1970. The sole issue for our determination is whether $5,985.88 of…
2Cases cited2 opinions
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Howell v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by5 opinions
- Fieland v. CommissionerUnited States Tax Court · 1980
- Stough v. Comm'rUnited States Tax Court · 2015
- Fieland v. CommissionerUnited States Tax Court · 1980
- Michael H. Stough & Barbara M. Stough v. CommissionerUnited States Tax Court · 2015
- Stough v. Comm'rUnited States Tax Court · 2015