HOLTER v. COMMISSIONER

Docket No. 9399-78.

41 T.C.M. 144 (1980)

T.C. Memo. 1980-447

Peter Holter v. Commissioner.

United States Tax Court.

Filed October 7, 1980.


Attorney(s) appearing for the Case

Joel Kachinsky, 156 Drakes Lane, Summertown, Tenn., for the petitioner. Charles W. Kite, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1975 in the amount of $96. The issue is whether petitioner is taxable on $3,131.61 which he earned as wages or whether such wages are not taxable to him because he performed such services as agent of a communal organization known as "The Farm" which is exempt from Federal income tax under section 501 (d), Internal...

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