1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 326 (1993)
 

HOAG v. COMMISSIONER

Docket No. 24235-91.

66 T.C.M. 326 (1993)

T.C. Memo. 1993-348

James H. Hoag v. Commissioner.

United States Tax Court.

Filed August 9, 1993.

Attorney(s) appearing for the Case

James H. Hoag, pro se. Thomas Eagan, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in joint income tax for 1988 for petitioner and Amy P. Hoag in the amount of $4,955. During 1988 petitioner was married to Amy P. Hoag. Amy P. Hoag has not filed a petition to this Court.

After concessions, the issues before the Court are...

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