1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 854 (1979)
 

MITCHELL v. COMMISSIONER

Docket Nos. 5567-78, 5569-78.

38 T.C.M. 854 (1979)

T.C. Memo. 1979-207

Robert Mitchell and Carol Mitchell v. Commissioner.

United States Tax Court.

Filed May 24, 1979.

Attorney(s) appearing for the Case

Robert Mitchell and Carol Mitchell, pro se, Route 3, Box 3, Box 128, Hico, Tex. David W. Johnson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

These consolidated cases are before the Court on respondent's "Motion for Summary Judgment" filed March 12, 1979, pursuant to Rule 121, Tax Court Rules of Practice and Procedure. Concurrently, petitioners have, in effect, moved for summary judgment1 asserting constitutional and legal tender grounds.

Respondent determined the following deficiencies in petitioners' Federal income taxes...

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