1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 320 (1972)
 

HECATHORN v. COMMISSIONER

Docket No. 4657-69.

31 T.C.M. 320 (1972)

T.C. Memo. 1972-81

Robert E. Hecathorn and Frances Hecathorn v. Commissioner.

United States Tax Court.

Filed March 30, 1972.

Attorney(s) appearing for the Case

Robert E. Hecathorn, pro se, 216 North 90th St., Mesa, Ariz., Roger Rhodes, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1965 and 1967 in the respective amounts of $566.67 and $731.58.

The issues presented for adjudication are as follows:

1. Whether the operation of an airplane during the year 1965 constituted a trade or business within the purview of section 162, I.R...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases