HOPCUS v. COMMISSIONER

Docket No. 9830-84.

55 T.C.M. 717 (1988)

T.C. Memo. 1988-181

Lige B. and Glenda A. Hopcus v. Commissioner.

United States Tax Court.

Filed April 28, 1988.


Attorney(s) appearing for the Case

Leda Williams and Darrell V. Rippy, 624 S. Grand, Los Angeles, Calif., for the petitioners. Gilbert T. Gembacz, for the respondent.


Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) (redesignated sec. 7443A(b) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180 and 181.1

Respondent determined a deficiency in petitioners' Federal income tax for 1982 in the amount of $11,260 together with additions to tax under section 6653...

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