Legal Opinion
Hirsch v. Commissioner
United States Tax Court
Decided January 31, 1984No. Docket No. 3563-79Unpublished
1Opinion of the Court
PAUL HIRSCH and A. TERESA HIRSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hirsch v. Commissioner
Docket No. 3563-79.
United States Tax Court
T.C. Memo 1984-52; 1984 Tax Ct. Memo LEXIS 621; 47 T.C.M. (CCH) 1006; T.C.M. (RIA) 84052;
January 31, 1984.
Paul Hirsch and Stan B. Hirsch, for the petitioners.
Robert D. Kaiser, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In a statutory notice of deficiency dated December 27, 1978, respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year
Deficiency
1973
$22,422.93
1974
20,782.42
1975
1…
2Cases cited6 opinions
- Orrisch v. CommissionerUnited States Tax Court · 1970
- Harris v. CommissionerUnited States Tax Court · 1974
- Goldfine v. CommissionerUnited States Tax Court · 1983
- James E. And Frances J. Allison v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Hamilton v. United StatesUnited States Court of Claims · 1982
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