Legal Opinion

Hoffman v. Commissioner

United States Tax Court

Decided April 10, 1989No. Docket Nos. 26345-83; 16898-85Unpublished

1Opinion of the Court

GARY HOFFMAN and SONIA HOFFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALBERT LANDRY and BONNIE LANDRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hoffman v. Commissioner

Docket Nos. 26345-83; 16898-85.

United States Tax Court

T.C. Memo 1989-154; 1989 Tax Ct. Memo LEXIS 154; 57 T.C.M. (CCH) 51; T.C.M. (RIA) 89154;

April 10, 1989.

Frederick R. Schumacher and A. Clifton Hodges, for the petitioners.

Jeffrey Wong, for the respondent.

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: By notice of deficiency dated March 11, 1985, respondent determined a…

2Cases cited47 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Commissioner v. HeiningerSupreme Court of the United States · 1943
  4. Knetsch v. United StatesSupreme Court of the United States · 1960
  5. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934

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