Legal Opinion
Ledogar v. Commissioner
United States Tax Court
Decided September 10, 1981No. Docket No. 21875-80Unpublished
1Opinion of the Court
EDWARD J. LEDOGAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ledogar v. Commissioner
Docket No. 21875-80.
United States Tax Court
T.C. Memo 1981-498; 1981 Tax Ct. Memo LEXIS 250; 42 T.C.M. (CCH) 1045; T.C.M. (RIA) 81498;
September 10, 1981.
Edward J. Ledogar, pro se.
Michael E. Shaff, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Chief Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1976 and 1977 of $ 738.90 and $ 1,392.28, respectively. He has moved for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. DarusmontSupreme Court of the United States · 1981
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
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