SMITH v. COMMISSIONER

Docket No. 1413-77.

37 T.C.M. 1242 (1978)

T.C. Memo. 1978-297

Michael A. Smith and Barbara A. Smith v. Commissioner.

United States Tax Court.

Filed July 31, 1978.


Attorney(s) appearing for the Case

Michael A. Smith, pro se, 5210 W. Sanna St., Glendale, Ariz. Walter T. Thompson, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioner's Federal income taxes for the taxable year ended December 31, 1975 in the amount of $2,540. The issues for decision are: (1) whether respondent's actions violated petitioner's constitutional rights; (2) whether petitioner's receipt of Federal Reserve notes constitutes taxable income to him; and (3) if so, whether respondent's reconstruction of petitioner...

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