1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 360 (1977)
 

PERKINS v. COMMISSIONER

Docket No. 8985-75.

36 T.C.M. 360 (1977)

T.C. Memo. 1977-80

Harold J. Perkins and Jeanne A. Perkins v. Commissioner.

United States Tax Court.

Filed March 24, 1977.

Attorney(s) appearing for the Case

Harold J. Perkins, pro se. Martin F. Klotz, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $3,209 and an addition to tax under section 6653(a)1 in the amount of $160. The issues presented for our decision are:

(1) Whether petitioners may reduce their adjusted gross income to reflect a difference...

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