Legal Opinion
Imhoff v. Commissioner
United States Tax Court
Decided February 15, 1979No. Docket Nos. 6279-73, 4309-76Unpublished
1Opinion of the Court
JOSEPH J. IMHOFF and EDITH M. IMHOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Imhoff v. Commissioner
Docket Nos. 6279-73, 4309-76.
United States Tax Court
T.C. Memo 1979-57; 1979 Tax Ct. Memo LEXIS 470; 38 T.C.M. (CCH) 230; T.C.M. (RIA) 79057;
February 15, 1979, Filed
Joseph J. Imhoff, pro se.
Russell K. Stewart, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1971 and 1972 in the amounts of $ 3,083.72 and $ 16,620, respectively. The cases were…
2Cases cited11 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Figueiredo v. CommissionerUnited States Tax Court · 1970
- Human Engineering Institute v. CommissionerUnited States Tax Court · 1973
- Flynn v. CommissionerUnited States Tax Court · 1963
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