Legal Opinion
Gutierrez v. Commissioner
United States Tax Court
Decided September 21, 1981No. Docket No. 7538-78Unpublished
1Opinion of the Court
LUIS GUTIERREZ and ROSALIE GUTIERREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gutierrez v. Commissioner
Docket No. 7538-78
United States Tax Court
T.C. Memo 1981-520; 1981 Tax Ct. Memo LEXIS 218; 42 T.C.M. (CCH) 1108; T.C.M. (RIA) 81520;
September 21, 1981.
Luis Gutierrez and Rosalie Gutierrez, pro se.
Guy LaVignera, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the year 1974 in the amount of $ 2,587.45 and an addition to tax under section 6653(a) 1 in the amount of $…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JohnsonSupreme Court of the United States · 1943
- Giddio v. CommissionerUnited States Tax Court · 1970
- Taglianetti v. United StatesSupreme Court of the United States · 1969
- Louis J. Taglianetti v. United StatesCourt of Appeals for the First Circuit · 1968
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