1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 589 (1981)
 

JARVIS v. COMMISSIONER

Docket No. 13364-79.

42 T.C.M. 589 (1981)

T.C. Memo. 1981-409

George E. Jarvis and Florence G. Jarvis v. Commissioner.

United States Tax Court.

Filed August 6, 1981.

Attorney(s) appearing for the Case

George E. Jarvis, pro se, Ventura, Calif. David P. Fuller, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $788 in petitioners' Federal income tax for 1976. The issue is whether the retroactive application of the minimum tax, section 56,1 violates the Constitution of the United States.

All the facts have been stipulated and are found accordingly.

Petitioners George E. Jarvis and Florence G. Jarvis resided in Ventura, Calif. when they filed their petition...

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