Legal Opinion
Hoogerwerf v. Commissioner
United States Tax Court
Decided June 9, 1976No. Docket No. 871-74Unpublished
1Opinion of the Court
JAMES J. and CHRISTIANE L. M. HOOGERWERF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoogerwerf v. Commissioner
Docket No. 871-74.
United States Tax Court
T.C. Memo 1976-186; 1976 Tax Ct. Memo LEXIS 223; 35 T.C.M. (CCH) 811; T.C.M. (RIA) 760186;
June 9, 1976, Filed
James J. Hoogerwerf, pro se.
Melvern Stein, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a $3,159.26 deficiency in petitioners' 1970 Federal income tax. The only issue is whether certain advances petitioner made to a closely held corporation which became defunct were…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Zivnuska v. CommissionerUnited States Tax Court · 1959
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