KREIS v. COMMISSIONER

Docket No. 4709-69 SC.

29 T.C.M. 770 (1970)

T.C. Memo. 1970-175

Larry L. Kreis v. Commissioner.

United States Tax Court.

Filed June 24, 1970.


Attorney(s) appearing for the Case

Larry L. Kreis, pro se, 944-11th Ave., Anchorage, Alas. Richard Seltzer, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $707.66 in petitioner's income tax for the year 1967. The deficiency arose from a determination by respondent that an amount of $2,590.00 received by petitioner constituted compensation for services rendered and therefore was gross income to him under section 61,1 I. R. C. 1954 rather than, as petitioner contends, an amount received "as a scholarship" or "as...

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