Legal Opinion
Hales v. Commissioner
United States Tax Court
Decided June 12, 1978No. Docket No. 1513-77UnpublishedCited by 1 opinion
1Opinion of the Court
STEPHEN W. AND GAYLE G. HALES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hales v. Commissioner
Docket No. 1513-77.
United States Tax Court
T.C. Memo 1978-221; 1978 Tax Ct. Memo LEXIS 295; 37 T.C.M. (CCH) 946; T.C.M. (RIA) 78221;
June 12, 1978, Filed
Stephen W. Hales, pro se.
Alice Gresham, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 129.59 in petitioners' Federal income tax for the year 1973. The only issue for decision is whether petitioner Stephen W. Hales is entitled to exclude from gross income as a…
2Cases cited10 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Proskey v. CommissionerUnited States Tax Court · 1969
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Eugene E. Hembree, Jr., and Belle D. Hembree v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- Weinberg v. CommissionerUnited States Tax Court · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Burstein v. United StatesUnited States Court of Claims · 1980