Legal Opinion
Hintz v. Commissioner
United States Tax Court
Decided August 12, 1981No. Docket No. 11179-79Unpublished
1Opinion of the Court
LESLIE E. HINTZ and GLADYS B. HINTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hintz v. Commissioner
Docket No. 11179-79
United States Tax Court
T.C. Memo 1981-425; 1981 Tax Ct. Memo LEXIS 318; 42 T.C.M. (CCH) 649; T.C.M. (RIA) 81425;
August 12, 1981.
Leslie E. Hintz and Gladys B. Hintz, pro se.
Rogelio A. Villageliu, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent has determined a deficiency of $ 12,555.90 in petitioners' Federal income tax for the year of 1977. The issues presented for our decision are: (1) whether petitioners are…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Cook v. TaitSupreme Court of the United States · 1924
- O'Meara v. CommissionerUnited States Tax Court · 1947
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