KOEHLER v. COMMISSIONER

Docket No. 8233-76.

37 T.C.M. 1563 (1978)

T.C. Memo. 1978-381

James J. Koehler and Alice M. Koehler v. Commissioner.

United States Tax Court.

Filed September 25, 1978.


Attorney(s) appearing for the Case

William C. Ruthford and Peter M. Lind 1701 Peoples Nat'l Bank Bldg., Seattle, Wash., for the petitioners. Michael R. McMahon, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1973 and 1974 in the amounts of $978 and $8,333, respectively.

All of the issues raised by the pleadings have been disposed of by the parties except whether the amount of $5,405.50 paid by petitioners in 1974, which was the amount of interest due on a mortgage...

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