Docket No. 7435-94.

72 T.C.M. 276 (1996)

T.C. Memo. 1996-348

John and Louisa A. Hodel v. Commissioner.

United States Tax Court.

Filed July 31, 1996.

Attorney(s) appearing for the Case

John Hodel, pro se. Michael D. Zima and Stephen R. Takeuchi, for the respondent.


GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes for 1986 and 1987 in the respective amounts of $3,475 and $4,258.

The parties have reached agreement concerning most of the adjustments involved in respondent's determinations, and the issues remaining for decision are...

Let's get started


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