Legal Opinion
Koch v. Commissioner
United States Tax Court
Decided July 24, 1978No. Docket No. 8898-76Unpublished
1Opinion of the Court
ROBERT F. KOCH and EVELYN C. KOCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Koch v. Commissioner
Docket No. 8898-76.
United States Tax Court
T.C. Memo 1978-271; 1978 Tax Ct. Memo LEXIS 238; 37 T.C.M. (CCH) 1167; T.C.M. (RIA) 78271;
July 24, 1978, Filed
J. Robert Walsh, for the petitioners.
Joyce H. Errecart, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a deficiency in petitioners' joint 1973 Federal income tax of $ 1,379. The total amount of tax in dispute is $ 21,937. 1 Because of concessions, the only issue presented is whether petitioners,…
2Cases cited14 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Samuel Pollack and Annie Pollack v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Pollack v. CommissionerUnited States Tax Court · 1966
- S. Nicholas Jacobs and Dolores I. Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Peter Mamula and Dorothy R. Mamula v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
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