1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 71 T.C.M.
  5. 71 T.C.M. 2350 (1996)
 

HEWETT v. COMMISSIONER

Docket No. 7217-94.

71 T.C.M. 2350 (1996)

T.C. Memo. 1996-110

Herbert F. and Lois A. Hewett v. Commissioner.

United States Tax Court.

Filed March 7, 1996.

Attorney(s) appearing for the Case

Herbert F. Hewett and Lois A. Hewett, pro se. C. Glen McLoughlin, for the respondent.

MEMORANDUM OPINION

PAJAK, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182. Unless otherwise indicated, all section numbers refer to the Internal Revenue Code for the taxable year in issue, and all Rule numbers refer to the Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency in petitioners' 1989 Federal income tax in the amount

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