Legal Opinion
WILHELM v. COMMISSIONER
United States Tax Court
Decided November 6, 1978No. Docket No. 6850-76Unpublished
1Opinion of the Court
CURTIS R. WILHELM and ESTELLE WILHELM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
WILHELM v. COMMISSIONER
Docket No. 6850-76.
United States Tax Court
T.C. Memo 1978-443; 1978 Tax Ct. Memo LEXIS 74; 37 T.C.M. (CCH) 1847-2;
November 6, 1978, Filed
Curtis R. Wilhelm, pro se.
Michael A. Mayhall, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency of $1,658.30 in petitioners' Federal income tax for the taxable year 1973, and an addition to tax under section 6653(a)1 in the amount of $82.92.
The issues for our decision…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Interstate Circuit, Inc. v. United StatesSupreme Court of the United States · 1939
- In Re the Accounting of TottenNew York Court of Appeals · 1904
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
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