Legal Opinion
Hestnes v. Commissioner
United States Tax Court
Decided December 7, 1983No. Docket Nos. 7933-77, 8215-78Unpublished
1Opinion of the Court
DUANE O. HESTNES and JEAN HESTNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hestnes v. Commissioner
Docket Nos. 7933-77, 8215-78.
United States Tax Court
T.C. Memo 1983-727; 1983 Tax Ct. Memo LEXIS 60; 47 T.C.M. (CCH) 528; T.C.M. (RIA) 83727;
December 7, 1983.
Robert D. Heidel and Frederic J. Brouner, for the petitioners.
Joseph R. Peters, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In statutory notices of deficiency dated April 14, 1977, in docket No. 7933-77 and April 13, 1978, in docket No. 8215-78, respondent determined deficiencies in…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
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