Legal Opinion
Bhagwan D. Raheja and Krishna K. Raheja v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 11, 1984No. 82-1241PublishedCited by 25 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
Petitioners-appellants appeal pro se from the decision of the Tax Court sustaining a deficiency determination. We affirm.
I
In 1980, the Internal Revenue Service issued a statutory notice of deficiency of $349.76 for petitioners’ 1974 federal income tax return. This amount represented the net effect of adjustments for partnership distributable income and a partnership capital loss (Mrs. Raheja was a financial partner in a travel agency, Skylab Travel), and the disallowance of a portion of a home office deduction. Petitioners do not contest the correctness of these…
2Cases cited10 opinions
- Oyler v. BolesSupreme Court of the United States · 1962
- United States v. PowellSupreme Court of the United States · 1964
- Morton v. RuizSupreme Court of the United States · 1974
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- United States v. Jeffrey Stuart FalkCourt of Appeals for the Seventh Circuit · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Ewing v. Comm'rUnited States Tax Court · 2004
- William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Porter v. Comm'rUnited States Tax Court · 2008
20 more not listed; retrieve them via the Exa API.