PETTIT v. COMMISSIONER

Docket Nos. 6363-79, 2192-80.

40 T.C.M. 1270 (1980)

T.C. Memo. 1980-396

C. David and Berniece S. Pettit v. Commissioner.

United States Tax Court.

Filed September 17, 1980.


Attorney(s) appearing for the Case

C. David and Berniece S. Pettit, pro se, Hurricane, Utah. Stewart C. Walz and Dan A. Lisonbee, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By letter dated February 15, 1979 respondent determined a deficiency in income taxes due from petitioners in the amount of $1,307 for their taxable year ended December 31, 1976. By letter dated January 16, 1980 respondent determined a deficiency in income taxes due from petitioners in the amount of $805 for their taxable year ended December 31, 1977.

Petitioners' petition with respect to their...

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