PETERSON v. COMMISSIONER

Docket No. 145-72.

33 T.C.M. 1367 (1974)

T.C. Memo. 1974-293

Walter L. and Janet A. Peterson v. Commissioner.

United States Tax Court.

Filed November 19, 1974.


Attorney(s) appearing for the Case

Walter L. and Janet A. Peterson, pro se, 2305 Lakeland Drive, Carrollton, Tex. David R. Brennan and Karin Skeen, for the respondent.


Memorandum Opinion

QUEALY, Judge:

Respondent determined deficiencies in the income tax of petitioners for the taxable years 1968 and 1969 in the amounts of $453.43 and $1,127.63, respectively.

This proceeding was submitted under Rule 122 of the Court's new Rules of Practice and Procedure. The only issues before the Court for our determination are as follows:

(1) Whether any of the amounts paid to petitioner Walter L. Peterson by Parkland...

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