Legal Opinion
Hartley v. Commissioner
United States Tax Court
Decided January 9, 1990No. Docket No. 33248-87Unpublished
1Opinion of the Court
ALEXANDER AND JOSIE R. HARTLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hartley v. Commissioner
Docket No. 33248-87
United States Tax Court
T.C. Memo 1990-14; 1990 Tax Ct. Memo LEXIS 14; 58 T.C.M. (CCH) 1152; T.C.M. (RIA) 90014;
January 9, 1990
Mary Nelson Louishomme, for the petitioners.
Donald L. Wells, for the respondent.
BUCKLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
BUCKLEY, Special Trial Judge: This case was heard pursuant to section 7443A of the Internal Revenue Code. 1 Respondent determined a deficiency in petitioners' joint Federal income tax in the amount of $ 6,758 for…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Vanicek v. CommissionerUnited States Tax Court · 1985
9 more not listed; retrieve them via the Exa API.