Legal Opinion
Hedlund v. Commissioner
United States Tax Court
Decided September 29, 1993No. Docket No. 15804-90Unpublished
1Opinion of the Court
GENE A. HEDLUND AND JANICE TUCKER, a.k.a. JANICE TUCKER HEDLUND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hedlund v. Commissioner
Docket No. 15804-90
United States Tax Court
T.C. Memo 1993-455; 1993 Tax Ct. Memo LEXIS 467; 66 T.C.M. (CCH) 914;
September 29, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Joseph E. Mudd.
For respondent: Louis B. Jack and Dale A. Raymond.
SCOTT
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1986 in the amount of $ 233,876 and…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Hebrank v. CommissionerUnited States Tax Court · 1983
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
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