1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 34 T.C.M.
  5. 34 T.C.M. 286 (1975)
 

MOTION v. COMMISSIONER

Docket No. 7185-73.

34 T.C.M. 286 (1975)

T.C. Memo. 1975-43

John Motion v. Commissioner.

United States Tax Court.

Filed March 3, 1975.

Attorney(s) appearing for the Case

John Motion, pro se, 4120 Santa Maria, Coral Gables, Fla. William H. Newton, III, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined that there was a deficiency in income tax due from the petitioner for the taxable year 1970 in the amount of $462.29. The sole issue is whether income earned by the petitioner while a resident of Puerto Rico is exempt from tax.

Findings of Fact

Petitioner filed an individual income tax return for the taxable year...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases