Legal Opinion

Hansen v. Commissioner

United States Tax Court

Decided February 26, 1981No. Docket No. 11617-77Unpublished

1Opinion of the Court

PAUL M. HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hansen v. Commissioner

Docket No. 11617-77.

United States Tax Court

T.C. Memo 1981-98; 1981 Tax Ct. Memo LEXIS 654; 41 T.C.M. (CCH) 1023; T.C.M. (RIA) 81098;

February 26, 1981.

Gregory M. Hansen and Howard S. Landa, for the petitioner.

Stewart C. Walz, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax for the calendar years 1968, 1971 and 1972 in the amounts of $ 2,035.24, $ 6,681.14 and $ 12,734.54, respectively, and additions to tax…

2Cases cited14 opinions

  1. Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
  2. Gleis v. CommissionerUnited States Tax Court · 1955
  3. Ethel Olinger v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
  4. Frank J. Valetti and Sarah J. Valetti v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
  5. William A. George v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964

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