ROBERTSON v. COMMISSIONER

Docket No. 15981-82.

63 T.C.M. 1822 (1992)

T.C. Memo. 1992-32

Frank H. Robertson and Patricia S. Robertson v. Commissioner.

United States Tax Court.

Filed January 14, 1992.


Attorney(s) appearing for the Case

Steven Toscher, for the petitioner Patricia S. Robertson. Gregory Arnold, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency of $20,395 in petitioners' 1978 Federal income tax.

The parties have reached agreement with respect to several issues which will be given effect in the Rule 155 computation. The remaining issues before the Court are:

(1) Whether Mrs. Robertson failed to report $159 of dividend income received from General Electric Company. We hold that she did.

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