Legal Opinion
Haggerty v. Commissioner
United States Tax Court
Decided July 31, 1985No. Docket No. 12933-84Unpublished
1Opinion of the Court
ROBERT J. HAGGERTY and BOBBIE M. HAGGERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Haggerty v. Commissioner
Docket No. 12933-84.
United States Tax Court
T.C. Memo 1985-383; 1985 Tax Ct. Memo LEXIS 245; 50 T.C.M. (CCH) 564; T.C.M. (RIA) 85383;
July 31, 1985.
Robert J. Haggerty and Bobbie M. Haggerty, Pro se.
Michael McMahon, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $645 in petitioners' Federal income taxes for 1980. The deficiency resulted from disallowance of a deduction of $1,500 claimed as an IRA payment,…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Chapman v. CommissionerUnited States Tax Court · 1981
- Anthes v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.