1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 1541 (1976)
 

BROCK v. COMMISSIONER

Docket Nos. 3830-75, 3941-75.

35 T.C.M. 1541 (1976)

T.C. Memo. 1976-335

W. Kenneth Brock and Janice B. Brock v. Commissioner. Sarah Brock v. Commissioner.

United States Tax Court.

Filed November 4, 1976.

Attorney(s) appearing for the Case

Sol Spielberg, 3272 Peachtree Rd., N.E., Atlanta, Ga., for petitioners W. Kenneth Brock and Janice B. Brock. H.A. Stephens, Jr., for petitioner Sarah Brock.

Albert L. Sandlin, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

                          Year   Deficiency

  Docket No. 3830-75 .... 1972   $4,029.00
  Docket No. 3941-75 .... 1971      605.00
                          1972    6,011.05

The remaining issues for decision are as follows:

I. Whether the payments made by petitioner W. Kenneth Brock...

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