HOOPER v. COMMISSIONER

Docket No. 5822-71.

33 T.C.M. 759 (1974)

T.C. Memo. 1974-176

William James Hooper and Gwendolyn Riley Hooper v. Commissioner.

United States Tax Court.

Filed June 27, 1974.


Attorney(s) appearing for the Case

William James Hooper, pro se, 112 W. Third St., Bay Minette, Ala. J. Leon Fetzer, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined deficiencies of $880.95 and $1,306.88 in the federal income taxes of petitioners for the calendar years 1968 and 1969, respectively. The sole issue presented requires our determination of whether petitioners are entitled to deduct on their joint federal income tax returns losses arising from the operation of the Nu-Idea Corporation.

Findings of Fact

Some...

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