HELLER v. COMMISSIONER

Docket No. 4180-76.

37 T.C.M. 643 (1978)

T.C. Memo. 1978-149

Patrick A. Heller v. Commissioner.

United States Tax Court.

Filed April 17, 1978.


Attorney(s) appearing for the Case

Patrick A. Heller, pro se, 3329 Spruce # 3106, Pontiac, Mich. Deborah S. Hack, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $555 in petitioner's income tax for the calendar year 1974. Certain issues having been conceded by respondent,1 we are to decide:

1. Whether petitioner's receipt of Federal Reserve Notes can be excluded from income because they could not be converted to gold or silver; and

2. Whether petitioner is entitled to charitable...

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