Legal Opinion
Heinemann v. Commissioner
United States Tax Court
Decided April 20, 1988No. Docket No. 48168-86Unpublished
1Opinion of the Court
ROBERT W. AND SONIA HEINEMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heinemann v. Commissioner
Docket No. 48168-86.
United States Tax Court
T.C. Memo 1988-164; 1988 Tax Ct. Memo LEXIS 188; 55 T.C.M. (CCH) 630; T.C.M. (RIA) 88164;
April 20, 1988.
Robert W. Heinemann, pro se.
Jean Kilpatrick for the respondent.
WOLFE
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a deficiency of $ 3,398.00 in petitioners' Federal income taxes for 1980 and additions to tax of $ 170.00 under section 6653(a)1
After concessions, the sole issue for our decision is whether petitioners…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Boagni v. CommissionerUnited States Tax Court · 1973
- J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
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