1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 1356 (1985)
 

POWELL v. COMMISSIONER

Docket Nos. 9932-84, 35027-84.

50 T.C.M. 1356 (1985)

T.C. Memo. 1985-547

A. B. Powell and Sue Powell v. Commissioner. Opal M. Powell v. Commissioner.

United States Tax Court.

Filed October 31, 1985.

Attorney(s) appearing for the Case

A. B. Powell and Sue Powell, pro se. Opal M. Powell, pro se. Deborah L. Hildebran, for the respondent.

Memorandum Opinion

GALLOWAY, Special Trial Judge:

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes:

                                 Year    Deficiency

  Docket No. 9932-84 ..........  1981       $493
  (A. B. and Sue Powell)
  Docket No. 35027-84 .........  1981        653
  (Opal M. Powell)

The only issue for decision is which petitioner is entitled to an exemption...

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