Legal Opinion

Hodge v. Commissioner

United States Tax Court

Decided March 22, 1973No. DOCKET Nos. 509-71, 510-71, 511-71, 512-71, 513-71Unpublished

1Opinion of the Court

RAYMOND W. HODGE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Hodge v. Commissioner

DOCKET Nos. 509-71, 510-71, 511-71, 512-71, 513-71.

United States Tax Court

T.C. Memo 1973-64; 1973 Tax Ct. Memo LEXIS 220; 32 T.C.M. (CCH) 277; T.C.M. (RIA) 73064;

March 22, 1973, Filed

Hal F. Rachal, pro se. in Docket No. 513-71

Hal F. Rachal, Jr., for the petitioners.

W. John Howard, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in the Federal income taxes of petitioners Raymond W. and Josephine 2 B. Hodge in the amounts of…

2Cases cited10 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
  4. Schulde v. CommissionerSupreme Court of the United States · 1963
  5. Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962

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