MARTIN v. COMMISSIONER

Docket No. 7493-71.

32 T.C.M. 1080 (1973)

T.C. Memo. 1973-228

Shirley Slack Martin v. Commissioner.

United States Tax Court.

Filed October 16, 1973.


Attorney(s) appearing for the Case

Edwin Kidd Hunter, P.O. Drawer 2001, Lake Charles, La., for the petitioner. Bruce A. McArdle and R. Travis Douglas, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined the following deficiencies in Shirley Slack Martin's (hereinafter referred to as petitioner) Federal income taxes:

  Taxable Year             Deficiency

     1967 ................  $196.95
     1968 ................   200.50

Three issues were raised by petitioner in her petition. The issue raised by petitioner as to the correctness of the respondent's...

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