Legal Opinion

Kaczmarek v. Commissioner

United States Tax Court

Decided December 18, 1975No. Docket No. 5850-73Unpublished

1Opinion of the Court

ALVIS and ALEITA KACZMAREK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Kaczmarek v. Commissioner

Docket No. 5850-73.

United States Tax Court

T.C. Memo 1975-358; 1975 Tax Ct. Memo LEXIS 18; 34 T.C.M. (CCH) 1551; T.C.M. (RIA) 750358;

December 18, 1975, Filed

L. Cuttone, for the petitioner.

T. G. Schleier, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:

Year

Amount

1965

$5,458.00

1966

4,414.13

1968

319.00

1969

2,121.31 1/

Other issues having been disposed of by mutual agreement, the two…

2Cases cited9 opinions

  1. Whipple v. CommissionerSupreme Court of the United States · 1963
  2. United States v. GeneresSupreme Court of the United States · 1972
  3. James E. Austin and Elizabeth G. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
  4. Austin v. CommissionerUnited States Tax Court · 1960
  5. Mann v. CommissionerUnited States Tax Court · 1975

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