Legal Opinion
Hall v. Commissioner
United States Tax Court
Decided October 27, 1980No. Docket No. 11686-78Unpublished
1Opinion of the Court
ELDON C. HALL AND GRACE R.W. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
Docket No. 11686-78.
United States Tax Court
T.C. Memo 1980-485; 1980 Tax Ct. Memo LEXIS 106; 41 T.C.M. (CCH) 282; T.C.M. (RIA) 80485;
October 27, 1980, Filed
Eldon C. Hall, pro se.
Hugh P. Bonner, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined a deficiency in petitioners' 1976 income tax liability in the amount of $3,264.92. The issue for decision is whether petitioners' expenditures for legal fees and a settlement payment resulting…
2Cases cited9 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1936
- Julian D. Freedman and Sylvia S. Freedman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Freedman v. CommissionerUnited States Tax Court · 1961
- Peyton v. CommissionerUnited States Board of Tax Appeals · 1928
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