Legal Opinion

Hodge v. Commissioner

United States Tax Court

Decided November 10, 1976No. Docket Nos. 4319-72, 4320-72, 4321-72, 4322-72, 4323-72, 4324-72Unpublished

1Opinion of the Court

RAYMOND W. and SHERI J. HODGE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hodge v. Commissioner

Docket Nos. 4319-72, 4320-72, 4321-72, 4322-72, 4323-72, 4324-72.

United States Tax Court

T.C. Memo 1976-341; 1976 Tax Ct. Memo LEXIS 64; 35 T.C.M. (CCH) 1564; T.C.M. (RIA) 760341;

November 10, 1976, Filed

Robert L. Trimble, for the petitioners.

W. John Howard, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: In these consolidated cases, respondent has determined deficiencies in petitioners' Federal income tax for the taxable year 1969 as…

2Cases cited7 opinions

  1. Buddy Schoellkopf Products, Inc. v. CommissionerUnited States Tax Court · 1975
  2. Kerr-Cochran, Inc. v. CommissionerUnited States Tax Court · 1958
  3. G. W. Van Keppel Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
  4. Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
  5. Stinnett v. CommissionerUnited States Tax Court · 1970

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