1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 491 (1980)
 

HORCHEM v. COMMISSIONER

Docket Nos. 232-79, 233-79.

40 T.C.M. 491 (1980)

T.C. Memo. 1980-209

Rex D. Horchem v. Commissioner. James Allen Scott v. Commissioner.

United States Tax Court.

Filed June 23, 1980.

Attorney(s) appearing for the Case

Dennis A. Roth, for the petitioners. Richard S. Bloom, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

                         Docket   Taxable
  Petitioner              No.      Year    Deficiency

  Rex D. Horchem ......  232-79    1976    $1,213.361
  James Allen Scott ...  233-79    1976    $1,050.00

The sole issue for decision is whether petitioners' wholly...

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