Legal Opinion
Hecathorn v. Commissioner
United States Tax Court
Decided March 30, 1972No. Docket No. 4657-69Unpublished
1Opinion of the Court
Robert E. Hecathorn and Frances Hecathorn v. Commissioner.
Hecathorn v. Commissioner
Docket No. 4657-69.
United States Tax Court
T.C. Memo 1972-81; 1972 Tax Ct. Memo LEXIS 179; 31 T.C.M. (CCH) 320; T.C.M. (RIA) 72081;
March 30, 1972, Filed.
Robert E. Hecathorn, pro se, 216 North 90th St., Mesa, Ariz., Roger Rhodes, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1965 and 1967 in the respective amounts of $566.67 and $731.58.
The issues presented for adjudication are as…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Bay Sound Transportation Company v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Consolidated-Hammer Dry Plate & Film Co. v. CommissionerUnited States Tax Court · 1967
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