DYER v. COMMISSIONER

Docket No. 78358.

20 T.C.M. 705 (1961)

T.C. Memo. 1961-141

J. Raymond Dyer and Jean Russell Dyer v. Commissioner.

United States Tax Court.

Filed May 18, 1961.


Attorney(s) appearing for the Case

J. Raymond Dyer, pro se, 418 Olive St., St. Louis, Mo. William J. McNamara, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioners' income tax for the years 1955 and 1956 in the respective amounts of $409.25 and $139.12. The deficiency for 1955 is due to four adjustments made by the Commissioner to the net income reported by the petitioners on their joint return for that year. Petitioners did not assign any error as to adjustment (d) and concede that the Commissioner did not err in making that...

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