Legal Opinion
Sandoval v. Commissioner
United States Tax Court
Decided October 18, 1979No. Docket No. 11611-77Unpublished
1Opinion of the Court
JULIAN A. SANDOVAL and ARMIDA T. SANDOVAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sandoval v. Commissioner
Docket No. 11611-77.
United States Tax Court
T.C. Memo 1979-430; 1979 Tax Ct. Memo LEXIS 95; 39 T.C.M. (CCH) 377; T.C.M. (RIA) 79430;
October 18, 1979, Filed
A. Jerry Busby, for the petitioners.
Harry Beckhoff, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: Respondent determined a deficiency of $5,665.00 in petitioners' Federal income tax for 1975. The only issue for our determination is whether petitioners paid attorneys fees in 1975, thereby entitling them…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
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