1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 6 (1976)
 

HECHT v. COMMISSIONER

Docket No. 6811-75.

35 T.C.M. 6 (1976)

T.C. Memo. 1976-2

Charles E. Hecht and Mary V. Hecht v. Commissioner.

United States Tax Court.

Filed January 7, 1976.

Attorney(s) appearing for the Case

Charles E. Hecht and Mary V. Hecht, pro se. A.J. Garfunkel, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $1,813.25 in petitioners' 1973 income tax. Petitioners herein dispute respondent's disallowance of their "war protest deduction" of $6,859.00. Respondent has moved for judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure.

Petitioners resided in New York City, New York, at the time they filed their petition.

Petitioners...

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