Legal Opinion
Hvidding v. Comm'r
United States Tax Court
Decided May 23, 2003No. 6934-00UnpublishedCited by 4 opinions
1Opinion of the Court
BERNARD WILLIAM HVIDDING AND FALEASIU E. HVIDDING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hvidding v. Comm'r
No. 6934-00
United States Tax Court
T.C. Memo 2003-151; 2003 Tax Ct. Memo LEXIS 146; 85 T.C.M. (CCH) 1398;
May 23, 2003, Filed
Decision was entered for respondent.
Paul J. Sulla, Jr., for petitioners.
Jonathan J. Ono, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in petitioners' Federal income tax of $ 536 for 1996. The sole issue for decision is whether petitioners are entitled to a $ 536…
2Cited by4 opinions
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Lum v. Comm'rUnited States Tax Court · 2012
- Sparkman v. Comm'rUnited States Tax Court · 2005
- Sparkman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2007