1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 91 T.C.M.
  5. 91 T.C.M. 1031 (2006)
 

PERRY v. COMMISSIONER

Dkt. Nos. 619-04, 18226-04.

91 T.C.M. 1031 (2006)

T.C. Memo. 2006-77

Kenneth David Perry and Linda Ruth Perry v. Commissioner.

United States Tax Court.

April 18, 2006.

Attorney(s) appearing for the Case

Kenneth David Perry and Linda Ruth Perry, pro sese.

Roger W. Bracken, for respondent.

MEMORANDUM OPINION

CHABOT, Judge.

Respondent determined deficiencies in individual income tax against petitioners in the amounts of $2,465 for 2001 and $21,233.37 for 2003.1 On their 2003 income tax return, petitioners claimed a $14,543.74 refund on account of excess withholding. Respondent acknowledged the prepayment, but withheld refund or credit of this amount. On brief, petitioners renew their claim for refund.

After...

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