Legal Opinion
Fernandez v. Comm'r
United States Tax Court
Decided November 29, 1979No. Docket No. 3816-79UnpublishedCited by 1 opinion
1Opinion of the Court
RAUL B. FERNANDEZ and VERA J. FERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fernandez v. Comm'r
Docket No. 3816-79.
United States Tax Court
T.C. Memo 1979-476; 1979 Tax Ct. Memo LEXIS 50; 39 T.C.M. (CCH) 569; T.C.M. (RIA) 79476;
November 29, 1979, Filed
Frank E. Clohan, for the petitioners.
George Mac Vogelei, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: On March 23, 1979, petitioners filed a petition "for a redetermination of the deficiencies set forth by the Commissioner of Internal Revenue in his notice of deficiency (Correspondence Symbol 411-F-90D E:R:MJC,…
2Cases cited4 opinions
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
- St. Paul Bottling Co. v. CommissionerUnited States Tax Court · 1960
- Wilkens & Lange v. CommissionerUnited States Board of Tax Appeals · 1928
- Richard M. Gooding and Marcella M. Gooding v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
3Cited by1 opinion
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016