1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 1108 (1981)
 

GUTIERREZ v. COMMISSIONER

Docket No. 7538-78.

42 T.C.M. 1108 (1981)

T.C. Memo. 1981-520

Luis Gutierrez and Rosalie Gutierrez v. Commissioner.

United States Tax Court.

Filed September 21, 1981.

Attorney(s) appearing for the Case

Luis Gutierrez and Rosalie Gutierrez, pro se, Hartsdale, N.Y., Guy LaVignera, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1974 in the amount of $2,587.45 and an addition to tax under section 6653(a)1 in the amount of $129.37. After concessions by the parties, the issues remaining for decision are:

(1) Whether petitioners' gross income from self-employment for the year 1974 should be increased by $8,525...

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