HEFTI v. COMMISSIONER

Docket No. 21306-84.

54 T.C.M. 1555 (1988)

T.C. Memo. 1988-22

Charles R. Hefti and Marion Hefti v. Commissioner.

United States Tax Court.

Filed January 20, 1988.


Attorney(s) appearing for the Case

Charles R. Hefti and Marion Hefti, pro se.1 James A. Kutten, for the respondent.


Memorandum Findings of Fact and Opinion2

GERBER, Judge:

Respondent, by a notice of deficiency dated March 30, 1984, determined income tax deficiencies and additions to tax in petitioners' 1980, 1981 and 1982 taxable years, as follows:

                                Income Tax            Additions to the Tax
Year                            Deficiencies   Sec. 6653(a)(1)
                    
                    
                    

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