1. Home
  2. Browse Decisions
  3. T.C.
  4. 63 T.C.
  5. 63 T.C. 214 (1974)
 

BLAIR v. COMMISSIONER

Docket No. 5701-72.

63 T.C. 214 (1974)

ALLAN L. BLAIR AND JOCELYN BLAIR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 1974.

Attorney(s) appearing for the Case

Milton A. Levenfeld and Donald A. Statland, for the petitioners.

Allan E. Lang, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in Federal income taxes of $2,624.45 for Allan L. Blair for 1967 and $5,842.58 for Allan L. and Jocelyn Blair for 1968. Due to concessions, two issues remain for decision: (1) Whether, during 1967, Lawrence Blair had his principal place of abode with his father; and (2) whether Mr. and Mrs. Blair made a charitable contribution during 1968 when they transferred...

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