Legal Opinion
Hall v. Commissioner
United States Tax Court
Decided June 23, 1982No. 16655-81UnpublishedCited by 1 opinion
1Opinion of the Court
KENNETH V. HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
No. 16655-81
United States Tax Court
T.C. Memo 1982-356; 1982 Tax Ct. Memo LEXIS 391; 44 T.C.M. (CCH) 256; T.C.M. (RIA) 82356;
June 23, 1982
Kenneth V. Hall, pro se.
Carol A. Szczepanik, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies in petitioner's Federal income tax in the amount of $ 464.00 for 1977 and $ 157.00 for 1978. The issues we must decide are (1) whether petitioner had income from gambling winnings in 1977, (2) whether…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Schooler v. CommissionerUnited States Tax Court · 1977
- Clifford F. Mack and Helen L. Mack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Daniel F. Donovan v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McWhorter v. McWhorterSupreme Court of Arkansas · 2001