Legal Opinion
Hoffman v. Commissioner
United States Tax Court
Decided April 4, 1979No. Docket Nos. 10672-76, 4075-77Unpublished
1Opinion of the Court
PAUL K. HOFFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoffman v. Commissioner
Docket Nos. 10672-76, 4075-77.
United States Tax Court
T.C. Memo 1979-124; 1979 Tax Ct. Memo LEXIS 401; 38 T.C.M. (CCH) 563; T.C.M. (RIA) 79124;
April 4, 1979, Filed
Paul K. Hoffman, pro se.
Theodore F. Brill, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioner's income tax and additions to tax as follows:
Addition to Tax,
Year
Deficiency
Sec. 6653(a)
1974
$ 864.87
$ 43.24
1975
5,198.82
259.94
Petitioner Paul K. Hoffman resided in Nashville, Indiana, at…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Cupp v. CommissionerUnited States Tax Court · 1975
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
4 more not listed; retrieve them via the Exa API.