Legal Opinion
Curtis v. Commissioner
United States Tax Court
Decided August 28, 1990No. Docket No. 4566-86Unpublished
1Opinion of the Court
LYLE CURTIS AND NANCY ELAINE HEDGES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Curtis v. Commissioner
Docket No. 4566-86
United States Tax Court
T.C. Memo 1990-465; 1990 Tax Ct. Memo LEXIS 510; 60 T.C.M. (CCH) 624; T.C.M. (RIA) 90465;
August 28, 1990, Filed
Lyle Curtis and Nancy Elaine Hedges, pro se.
Steven K. Dick and Terry L. Zabel, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a $ 4,470 deficiency in petitioners' joint individual Federal income tax for calendar year ending December 31, 1982. The deficiency resulted from the…
2Cases cited11 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Naftel v. CommissionerUnited States Tax Court · 1985
- Weinberger v. Hynson, Westcott & Dunning, Inc.Supreme Court of the United States · 1973
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
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