LIBBY v. COMMISSIONER

Docket Nos. 787-63, 3530-63.

23 T.C.M. 1902 (1964)

T.C. Memo. 1964-309

Charles H. Libby and Gladys C. Libby v. Commissioner.

United States Tax Court.

Filed November 30, 1964.


Attorney(s) appearing for the Case

Charles H. Libby, pro se, 603 E. Main St., New Albany, Ind. Jerry M. Reinsdorf, for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The Commissioner determined deficiencies in the income taxes of the petitioners for the calendar years 1960 and 1961, in the amounts of $974 and $66, respectively. By reason of certain concessions of the parties, only portions of said deficiencies are here involved.

The cases were consolidated for trial.

Regarding Docket No. 3530-63 involving...

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