Legal Opinion
Baxter v. Commissioner
United States Tax Court
Decided September 13, 1982No. Docket No. 19968-80Unpublished
1Opinion of the Court
SAMUEL D. BAXTER AND NANCY BAXTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baxter v. Commissioner
Docket No. 19968-80.
United States Tax Court
T.C. Memo 1982-515; 1982 Tax Ct. Memo LEXIS 225; 44 T.C.M. (CCH) 1066; T.C.M. (RIA) 82515;
September 13, 1982.
Brian J. Van Voris, for petitioners.
Steven R. Guest, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $8,361 in petitioners' 1977 Federal income tax. In the notice of deficiency, respondent determined (1) that petitioners failed to…
2Cases cited9 opinions
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Fred M. Waring and Virginia Waring v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
- Guest v. CommissionerUnited States Tax Court · 1981
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
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