Legal Opinion

Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner

United States Tax Court

Decided February 11, 2019No. 6863-14UnpublishedCited by 1 opinion

1Opinion of the Court

T.C. Memo. 2019-10

UNITED STATES TAX COURT PETER E. HENDRICKSON AND DOREEN M. HENDRICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6863-14. Filed February 11, 2019. Peter E. Hendrickson and Doreen M. Hendrickson, pro sese. Robert D. Heitmeyer, Steven L. Williams, and Charles V. Dumas III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BUCH, Judge: During the years at issue the Hendricksons were married and received income from which taxes were withheld. Mrs. Hendrickson also received nonemployee compensation, and Mr. Hendrickson received payments from…

2Cases cited43 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Montana v. United StatesSupreme Court of the United States · 1979
  3. Commissioner v. SunnenSupreme Court of the United States · 1948
  4. Spies v. United StatesSupreme Court of the United States · 1943
  5. Rowlee v. CommissionerUnited States Tax Court · 1983

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3Cited by1 opinion

  1. Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019

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