Legal Opinion
Hendricks v. Commissioner
United States Tax Court
Decided June 27, 1967No. Docket Nos. 93029, 1848-62, 650-63, 1624-66UnpublishedCited by 1 opinion
1Opinion of the Court
H. G. and Frances Kellam Hendricks v. Commissioner.
Hendricks v. Commissioner
Docket Nos. 93029, 1848-62, 650-63, 1624-66.
United States Tax Court
T.C. Memo 1967-140; 1967 Tax Ct. Memo LEXIS 120; 26 T.C.M. (CCH) 636; T.C.M. (RIA) 67140;
June 27, 1967
Richard G. Weil, for the petitioners. Ralph V. Bradbury, Jr., for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: Respondent determined deficiencies in petitioners' income tax in the amounts and years as follows:
Docket No.
Year
Deficiency
93029
1957
$12,432.85
1848-62
1958
5,319.44
650-63
1959
193.44
650-63
1960
606.10
1624-66
1961
1,401.66
1624-66
19…
2Cases cited4 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Ranz v. CommissionerUnited States Tax Court · 1958
- Frank Stephen Ranz v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
3Cited by1 opinion
- Johnson v. CommissionerUnited States Tax Court · 1978