Legal Opinion
Hernandez v. Commissioner
United States Tax Court
Decided July 23, 1979No. Docket No. 9459-77Unpublished
1Opinion of the Court
HUMBERTO HERNANDEZ and ILEANA HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hernandez v. Commissioner
Docket No. 9459-77.
United States Tax Court
T.C. Memo 1979-272; 1979 Tax Ct. Memo LEXIS 254; 38 T.C.M. (CCH) 1068; T.C.M. (RIA) 79272;
July 23, 1979, Filed
Donatello M. Rosignoli, for the petitioners.
Hans G. Tanzler, III, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' joint Federal income tax as follows:
Year
Deficiency
1973
$ 2,539.41
1974
11,109.13
After concessions, the sole issue for decision is whether certain…
2Cases cited9 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Anne Moen Bullitt Brewster v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
- Estate of Kopperman v. CommissionerUnited States Tax Court · 1978
- Brewster v. CommissionerUnited States Tax Court · 1970
- Brewster v. CommissionerUnited States Tax Court · 1976
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