Legal Opinion

Hanson v. Commissioner

United States Tax Court

Decided January 20, 1970No. Docket No. 5549-67Unpublished

1Opinion of the Court

Dwight E. Hanson and Janice E. Hanson v. Commissioner.

Hanson v. Commissioner

Docket No. 5549-67.

United States Tax Court

T.C. Memo 1970-15; 1970 Tax Ct. Memo LEXIS 343; 29 T.C.M. (CCH) 40; T.C.M. (RIA) 70015;

January 20, 1970, Filed.

Roy Stoddard, Jr., First & Market Bldg., 102 First Ave., East, Oskaloosa, Iowa, for the petitioners. Roy S. Fischbeck, for the respondent.

FEATHERSTON

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' income tax for 1964 and 1965 in the respective amounts of $128.77 and $92.56. The issue presented for decision…

2Cases cited10 opinions

  1. Knapp-Monarch Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
  2. Robert R. Walker and Wanda A. Walker v. Commissioner of Internal Revenue, Robert R. Walker, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1966
  3. Rieck v. HeinerCourt of Appeals for the Third Circuit · 1928
  4. Klein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
  5. Klein v. CommissionerUnited States Board of Tax Appeals · 1934

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