1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 591 (1980)
 

ALBERT v. COMMISSIONER

Docket No. 5808-77.

41 T.C.M. 591 (1980)

T.C. Memo. 1980-567

Kenneth D. Albert and Jewel B. Albert v. Commissioner.

United States Tax Court.

Filed December 18, 1980.

Attorney(s) appearing for the Case

Kenneth D. Albert, pro se. Michael R. Moore, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1973 and 1974 in the amounts of $2,057.08 and $490.85, respectively. Respondent having conceded certain adjustments, the following issues remain for our decision:

(1) Whether, for purposes of section 1374(a)1 and section 1374(c)(2), petitioners are entitled to increase...

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