Legal Opinion
Hummer v. Commissioner
United States Tax Court
Decided November 14, 1988No. Docket No. 16491-87Unpublished
1Opinion of the Court
JAMES R. HUMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hummer v. Commissioner
Docket No. 16491-87.
United States Tax Court
T.C. Memo 1988-528; 1988 Tax Ct. Memo LEXIS 556; 56 T.C.M. (CCH) 657; T.C.M. (RIA) 88528;
November 14, 1988.
Bruce A. Hochstetler, for the petitioner.
Steve R. Johnson, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income tax for taxable years 1982, 1983, and 1984, in the amounts of $ 7,322, $ 7,044, and $ 7,868, respectively. In addition, respondent determined an…
2Cases cited7 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Enoch v. CommissionerUnited States Tax Court · 1972
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
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