Legal Opinion
Hirl v. Commissioner
United States Tax Court
Decided July 14, 1986No. Docket No. 3629-85Unpublished
1Opinion of the Court
JOSEPH PETER HIRL AND MARGARET ELLEN HIRL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hirl v. Commissioner
Docket No. 3629-85.
United States Tax Court
T.C. Memo 1986-289; 1986 Tax Ct. Memo LEXIS 323; 51 T.C.M. (CCH) 1420; T.C.M. (RIA) 86289;
July 14, 1986.
Joseph Peter Hirl, pro se.
Cynthia J. Mattson, for the respondent.
WOLFE
MEMORANDUM OF FINDINGS OF FACT AND OPINION
WOLFE, Special Trial Judge: This case was heard pursuant to the provisions of section 7456(d) of the Internal Revenue Code. 1
Respondent determined deficiencies in petitioners' Federal income taxes for 1981 and 1982 in…
2Cases cited6 opinions
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Brown-Forman Distillers Corp. v. United StatesUnited States Court of Claims · 1974
- Arne Thirup and Pauline Thirup v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Brown & Williamson Tobacco Corp. v. United StatesDistrict Court, W.D. Kentucky · 1973
- Brown & Williamson Tobacco Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1974
1 more not listed; retrieve them via the Exa API.