Legal Opinion
Hudspeth v. Commissioner
United States Tax Court
Decided December 30, 1985No. Docket Nos. 5311-77, 5500-77, 5280-78, 14025-79, 14088-79, 14089-79, 14881-81, 14900-81, 25170-81, 25405-81, 25406-81, 25407-81Unpublished
1Opinion of the Court
FRED E. HUDSPETH and MARGARET A. HUDSPETH, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hudspeth v. Commissioner
Docket Nos. 5311-77, 5500-77, 5280-78, 14025-79, 14088-79, 14089-79, 14881-81, 14900-81, 25170-81, 25405-81, 25406-81, 25407-81.
United States Tax Court
T.C. Memo 1985-628; 1985 Tax Ct. Memo LEXIS 2; 51 T.C.M. (CCH) 175; T.C.M. (RIA) 85628;
December 30, 1985.
Isidore Feldman, for the petitioners.
Carmen J. SantaMaria, for the respondent.
GOFFE
MEMORANDUM OPINION
GOFFE, Judge: The Commissioner determined deficiencies in Federal income tax and additions to tax for the…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Messing v. CommissionerUnited States Tax Court · 1967
- Seligman v. CommissionerUnited States Tax Court · 1985
- Estate of Young v. CommissionerUnited States Tax Court · 1983
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