ORMAN v. COMMISSIONER

Docket No. 5168-66.

27 T.C.M. 1440 (1968)

T.C. Memo. 1968-267

F. Harold Van Orman, Jr. and Jeanne L. Van Orman v. Commissioner.

United States Tax Court.

Filed November 25, 1968.


Attorney(s) appearing for the Case

Jerome B. Van Orman, for the petitioners. Eugene P. Bogner, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1962 and 1963 in the amounts of $7,243.21 and $3,620.22, respectively.

Petitioners concede all adjustments made by respondent except those made in respect to deductions taken for the years 1962 and 1963 under section 215(a) of the Internal Revenue Code of 1954.1 The only issue to be decided is whether payments...

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