Legal Opinion
Hamacher v. Commissioner
United States Tax Court
Decided April 30, 1974No. Docket No. 4517-71UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN E. HAMACHER and MARJORIE E. HAMACHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hamacher v. Commissioner
Docket No. 4517-71.
United States Tax Court
T.C. Memo 1974-106; 1974 Tax Ct. Memo LEXIS 211; 33 T.C.M. (CCH) 529; T.C.M. (RIA) 74106;
April 30, 1974, Filed.
James R. Thorpe, for the petitioners.
Matthew W. Stanley, Jr., for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1968 in the amount of $722.77. The only issue for decision is whether petitioners may…
2Cases cited12 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bonn v. CommissionerUnited States Tax Court · 1960
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Burstein v. United StatesUnited States Court of Claims · 1980