Legal Opinion
Hodges v. Commissioner
United States Tax Court
Decided September 3, 1985No. Docket Nos. 20603-81, 28977-81Unpublished
1Opinion of the Court
IRENE McLAUGHLIN HODGES AND THOMAS LYMAN HODGES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hodges v. Commissioner
Docket Nos. 20603-81, 28977-81.
United States Tax Court
T.C. Memo 1985-461; 1985 Tax Ct. Memo LEXIS 174; 50 T.C.M. (CCH) 955; T.C.M. (RIA) 85461;
September 3, 1985.
Thomas L. Hodges and Irene McLaughlin Hodges, pro se.
Janice M. Fallman, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioners' 1978 and 1979 Federal income tax in the respective amounts of $2,410 and $1,830. Following numerous…
2Cases cited14 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Casey v. CommissionerUnited States Tax Court · 1962
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Potts, Davis & Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Honodel v. CommissionerUnited States Tax Court · 1981
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