1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 1547 (1981)
 

LINK v. COMMISSIONER

Docket No. 9124-80, 9125-80.

42 T.C.M. 1547 (1981)

T.C. Memo. 1981-626

Victoria Link v. Commissioner. Jack Kozak v. Commissioner.

United States Tax Court.

Filed October 26, 1981.

Attorney(s) appearing for the Case

Victoria Link and Jack Kozak, pro se. Rona Klein, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

For the taxable year 1977, respondent determined deficiencies, in these consolidated cases, of $462.00 in the income tax of Victoria Link and $307.00 in the income tax of Jack Kozak, together with an addition to tax of $15.35 under section 6653(a)1 in respect of Jack Kozak. The sole issue involved herein is the right of each of the petitioners to certain dependency...

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