1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 922 (1977)
 

SIEMERS v. COMMISSIONER

Docket No. 6323-75.

36 T.C.M. 922 (1977)

T.C. Memo. 1977-221

Herman R. and Irma Siemers v. Commissioner.

United States Tax Court.

Filed July 18, 1977.

Attorney(s) appearing for the Case

Herman R. Siemers, pro se, 4 Green Wing Teal, Hilton Head Island, S.C. Edward P. Phillips, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners as follows:

  Year                    Deficiency

  1971 ...............    $2,267.81
  1972 ...............       699.22

Due to concessions of the parties, the only issues remaining for decision are as follows:

1. Whether petitioners are entitled to long-term capital gain on the proceeds...

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