Legal Opinion

Kucklick v. Commissioner

United States Tax Court

Decided August 15, 1984No. Docket No. 29852-82Unpublished

1Opinion of the Court

CHARLES R. KUCKLICK AND ELIZABETH T. KUCKLICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kucklick v. Commissioner

Docket No. 29852-82.

United States Tax Court

T.C. Memo 1984-441; 1984 Tax Ct. Memo LEXIS 230; 48 T.C.M. (CCH) 902; T.C.M. (RIA) 84441;

August 15, 1984.

Gerard S. Spiegel, for the petitioners.

Gregory A. Mazza and Powell W. Holly, Jr., for the respondent.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:* Respondent determined a deficiency in the petitioners' income tax for the year 1979 in the amount of $5,172.00. The sole issue for decision is whether the…

2Cases cited7 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Stonecrest Corp. v. CommissionerUnited States Tax Court · 1955
  3. Waldrep v. CommissionerUnited States Tax Court · 1969
  4. Voight v. CommissionerUnited States Tax Court · 1977
  5. R. A. Waldrep and Ruby Waldrep v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970

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