Legal Opinion
Hays v. Commissioner
United States Tax Court
Decided August 9, 1965No. Docket No. 3887-63Unpublished
1Opinion of the Court
Herschel M. and Mary C. Hays v. Commissioner.
Hays v. Commissioner
Docket No. 3887-63.
United States Tax Court
T.C. Memo 1965-213; 1965 Tax Ct. Memo LEXIS 117; 24 T.C.M. (CCH) 1103; T.C.M. (RIA) 65213;
August 9, 1965
Herschel M. Hays, pro se, 1607 S.E. 13th St., Ft. Lauderdale, Fla. Marshall H. Barkin, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:
Year
Amount
1959
$828.43
1960
539.95
The issues presented for our decision involve the correctness of the respondent's…
2Cases cited4 opinions
- Macabe Co. v. CommissionerUnited States Tax Court · 1964
- Drachman v. CommissionerUnited States Tax Court · 1954
- Eastern New Jersey Power Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Holder Driv-Ur-Self, Inc. v. CommissionerUnited States Tax Court · 1964