Legal Opinion
Hefti v. Commissioner
United States Tax Court
Decided March 31, 1993No. Docket Nos. 23701-90, 23702-90Unpublished
1Opinion of the Court
CHARLES R. HEFTI AND MARION HEFTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHARLES R. HEFTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hefti v. Commissioner
Docket Nos. 23701-90, 23702-90
United States Tax Court
T.C. Memo 1993-128; 1993 Tax Ct. Memo LEXIS 133; 65 T.C.M. (CCH) 2241;
March 31, 1993, Filed; As Amended May 26, 1993
Charles R. Hefti and Marion Hefti, pro se.
For respondent: Darrell C. Weaver.
GERBER
GERBER
MEMORANDUM OPINION
GERBER, Judge: Respondent determined income tax deficiencies for Charles R. Hefti and Marion Hefti for their 1986 and 1988 taxable…
2Cases cited18 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
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