PROPHIT v. COMMISSIONER

Docket No. 1287-71.

57 T.C. 507 (1972)

DAVID A. PROPHIT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 19, 1972.


Attorney(s) appearing for the Case

David A. Prophit, pro se.

Bruce A. McArdle, for the respondent.


OPINION

TIETJENS, Judge:

The Commissioner of Internal Revenue determined a deficiency of $283 in the petitioner's Federal income tax for the taxable year 1968. The petition was properly filed pursuant to section 74631 and Rule 36 of the Tax Court Rules of Practice, but on the parties' joint motion leave was granted to withdraw the case from consideration as a small tax case and to resubmit it as a fully stipulated case...

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