1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 39 T.C.M.
  5. 39 T.C.M. 808 (1979)
 

PURDY v. COMMISSIONER

Docket No. 378-77.

39 T.C.M. 808 (1979)

T.C. Memo. 1979-521

Sue Ann Purdy, formerly Sue Ann Climer v. Commissioner.

United States Tax Court.

Filed December 31, 1979.

Attorney(s) appearing for the Case

Sue Ann Purdy, pro se, 5514 Everett St., Amarillo, Tex. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal income taxes of $9,011.65 for 1972 and $826.00 for 1973. The petitioner has conceded certain issues, and the only issue remaining for decision is whether there was a common law marriage under the laws of Texas between Charles F. Climer and the petitioner so that she is taxable on one-half of the community income during the years in...

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