1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 15 (1972)
 

LANG v. COMMISSIONER

Docket No. 485-69.

31 T.C.M. 15 (1972)

T.C. Memo. 1972-8

Richard D. Lang and Rose Lang v. Commissioner.

United States Tax Court.

Filed January 11, 1972.

Attorney(s) appearing for the Case

William M. Siegenthaler, for the petitioners. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in the amount of $2,679.87 has been determined by the Commissioner in the income tax of petitioners for the taxable year 1966.

The issue to be decided is whether respondent has erred in adding to petitioners' tax for that year certain investment credits taken in their returns for 1962 and 1964. Certain concessions have been made by petitioners on the trial hereof.

Findings...

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