Legal Opinion
Heup v. Commissioner
United States Tax Court
Decided February 10, 1975No. Docket No. 8671-73Unpublished
1Opinion of the Court
HARVEY W. HEUP and GLADYS L. HEUP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heup v. Commissioner
Docket No. 8671-73.
United States Tax Court
T.C. Memo 1975-23; 1975 Tax Ct. Memo LEXIS 350; 34 T.C.M. (CCH) 110; T.C.M. (RIA) 750023;
February 10, 1975, Filed
Harvey W. Heup, pro se.
F. Patrick Matthews, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent has determined a deficiency of $1,165.07 in petitioners' income tax for 1970. The sole issue for decision is whether two payments of $2,500 each, made by petitioner Harvey W. Heup to his…
2Cases cited14 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Hesse v. CommissionerUnited States Tax Court · 1973
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Harold R. McCombs and Clara F. McCombs v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Ruby Mae McCombsCourt of Appeals for the Tenth Circuit · 1968
- Ernest H. Mills v. Commissioner of Internal Revenue, Ernest H. Mills and Loretta E. Mills v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
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