1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 1221 (1982)
 

TYLER v. COMMISSIONER

Docket Nos. 14297-79, 18896-80, 21301-80, 6392-81.

44 T.C.M. 1221 (1982)

T.C. Memo. 1982-557

Coulbourn H. Tyler and Anna C. Tyler, et al. v. Commissioner.

United States Tax Court.

Filed September 23, 1982.

Attorney(s) appearing for the Case

B.K. Cruey and Lamar W. Davis, for the petitioners. T. Keith Fogg, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income tax for the taxable years and in the amounts as follows:

  Petitioners         Year  Amount

     Tyler .......... 1977   $673
     Corron ......... 1977    512
                      1978    462
     Brown .......... 1978    550
     Litton ......... 1979    366

The issue for decision is whether the...

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