Legal Opinion
Hefti v. Commissioner
United States Tax Court
Decided January 20, 1988No. Docket No. 21306-84UnpublishedCited by 2 opinions
1Opinion of the Court
CHARLES R. HEFTI AND MARION HEFTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hefti v. Commissioner
Docket No. 21306-84.
United States Tax Court
T.C. Memo 1988-22; 1988 Tax Ct. Memo LEXIS 25; 54 T.C.M. (CCH) 1555; T.C.M. (RIA) 88022;
January 20, 1988; As amended January 21, 1988
The court upheld the commissioner's determination of a deficiency and additions to tax.
Charles R. Hefti and Marion Hefti, pro se. 1
James A. Kutten, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION 2
GERBER, Judge: Respondent, by a notice of deficiency dated March 30, 1984, determined income…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. TaylorSupreme Court of the United States · 1935
- Harper v. CommissionerUnited States Tax Court · 1970
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Dobbe v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
- Hefti v. McGrathDistrict Court, E.D. Missouri · 1992