Legal Opinion
Hutton v. Commissioner
United States Tax Court
Decided January 7, 1976No. Docket Nos. 1513-71, 6493-72UnpublishedCited by 1 opinion
1Opinion of the Court
HUGH L. HUTTON and DOROTHY L. HUTTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hutton v. Commissioner
Docket Nos. 1513-71, 6493-72.
United States Tax Court
T.C. Memo 1976-6; 1976 Tax Ct. Memo LEXIS 402; 35 T.C.M. (CCH) 16; T.C.M. (RIA) 760006;
January 7, 1976, Filed
Bruce Peterson, for the petitioners.
G. Phil Harney, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax as follows:
YEAR
DEFICIENCY
1965
$ 178.34
1966
6,312.93
1967
3,253.48
1968
7,192.42
Several of the issues were resolved by…
2Cases cited8 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- United States v. GeneresSupreme Court of the United States · 1972
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
- Smith v. CommissionerUnited States Tax Court · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fisher v. United StatesUnited States Court of Federal Claims · 2008