Legal Opinion
Purvis v. Commissioner
United States Tax Court
Decided June 24, 1974No. Docket No. 6341-72UnpublishedCited by 14 opinions
1Opinion of the Court
RALPH E. PURVIS and PATRICIA LEE PURVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Purvis v. Commissioner
Docket No. 6341-72.
United States Tax Court
T.C. Memo 1974-164; 1974 Tax Ct. Memo LEXIS 156; 33 T.C.M. (CCH) 702; T.C.M. (RIA) 74164;
June 24, 1974, Filed.
Ralph E. Purvis, pro se.
Robert J. Chicoine, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the calendar years 1967 and 1968 in the amounts of $3,198.89 and $17,723.97, respectively.
Some of the issues raised by the pleadings in…
2Cases cited13 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
- Abegg v. CommissionerUnited States Tax Court · 1968
- Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Beyer v. CommissionerUnited States Tax Court · 1989
- Kay v. Comm'rUnited States Tax Court · 2011
- van der Lee v. Comm'rUnited States Tax Court · 2011
- Spellman v. CommissionerUnited States Tax Court · 1986
- Hart v. CommissionerUnited States Tax Court · 1997
9 more not listed; retrieve them via the Exa API.