1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 170 (1987)
 

PHILLIPS v. COMMISSIONER

Docket Nos. 34870-83, 19471-84.

53 T.C.M. 170 (1987)

T.C. Memo. 1987-97

Wendell Phillips and Carmen C. Phillips v. Commissioner.

United States Tax Court.

Filed February 17, 1987.

Attorney(s) appearing for the Case

B. Gray Gibbs and Ronald G. Hock, for the petitioners. Keith H. Johnson, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1980 and 1981 in the amounts of $10,094.17 and $6,245, respectively. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision only whether income earned by Wendell Phillips, (petitioner) from employment by the Panama Canal Commission during the years 1980 and 1981 is exempt from...

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