Legal Opinion
Hess v. Commissioner
United States Tax Court
Decided May 27, 1980No. Docket No. 11613-78Unpublished
1Opinion of the Court
ALBERT B. HESS and GLADYS M. HESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hess v. Commissioner
Docket No. 11613-78.
United States Tax Court
T.C. Memo 1980-187; 1980 Tax Ct. Memo LEXIS 401; 40 T.C.M. (CCH) 415; T.C.M. (RIA) 80187;
May 27, 1980, Filed
Albert B. Hess, pro se.
Michael J. Cooper, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: For their taxable years ended December 31, 1974, 1975 and 1976, respondent has determined deficiencies in petitioners' Federal income tax in the respective amounts of $693.66, $755.23, and $757.74. The…
2Cases cited4 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Roberts v. CommissionerUnited States Tax Court · 1974
- Selected American Shares, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- David M. Strang and Eleanor L. Strang v. United StatesCourt of Appeals for the Sixth Circuit · 1979