FRANKS v. COMMISSIONER

Docket No. 4420-82.

46 T.C.M. 307 (1983)

T.C. Memo. 1983-307

Richard L. Franks and Ada J. Franks v. Commissioner.

United States Tax Court.

Filed May 31, 1983.


Attorney(s) appearing for the Case

Richard L. Franks, pro se, Springfield, Mo. Patrick J. Dowling, for the respondent.


Memorandum Opinion

WILES, Judge:

This case is before the Court on respondent's motion for summary judgment, filed on December 14, 1982, pursuant to Rule 121,1 and heard on March 14, 1983.

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

     Year                    Deficiency

     1977 .................    $1,149
     1978 .................       990
     1979 .....

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