Legal Opinion
Hoffman v. Commissioner
United States Tax Court
Decided July 31, 1989No. Docket No. 30350-84UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT JAMES HOFFMAN AND ALMA JEAN HOFFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoffman v. Commissioner
Docket No. 30350-84
United States Tax Court
T.C. Memo 1989-398; 1989 Tax Ct. Memo LEXIS 396; 57 T.C.M. (CCH) 1150; T.C.M. (RIA) 89398;
July 31, 1989
Robert James Hoffman and Alma Jean Hoffman, pro sese.
Steve Mather and Glorianne Gooding, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, in a statutory notice of deficiency dated May 25, 1984, determined deficiencies and additions to petitioners' 1980 and 1981 income taxes as follows:
1…
2Cases cited76 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. JanisSupreme Court of the United States · 1976
71 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Davis v. CommissionerUnited States Tax Court · 1991
- Sproul v. CommissionerUnited States Tax Court · 1995