Legal Opinion

Bhargava v. Commissioner

United States Tax Court

Decided May 31, 1978No. Docket No. 6318-75Unpublished

1Opinion of the Court

SHRI K. BHARGAVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bhargava v. Commissioner

Docket No. 6318-75.

United States Tax Court

T.C. Memo 1978-197; 1978 Tax Ct. Memo LEXIS 313; 37 T.C.M. (CCH) 848; T.C.M. (RIA) 780197;

May 31, 1978, Filed

Shri K. Bhargava, pro se.

Lewis R. Mandel, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $494.44 in petitioner's 1972 income tax.

The case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and the exhibits attached thereto are…

2Cases cited8 opinions

  1. Primuth v. CommissionerUnited States Tax Court · 1970
  2. Egnal v. CommissionerUnited States Tax Court · 1975
  3. Scheide v. CommissionerUnited States Tax Court · 1975
  4. De La Begassiere v. CommissionerUnited States Tax Court · 1959
  5. Black v. CommissionerUnited States Tax Court · 1977

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