1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 1400 (1985)
 

NOTTER v. COMMISSIONER

Docket No. 181-84.

50 T.C.M. 1400 (1985)

T.C. Memo. 1985-558

George K. and Lorraine B. Notter v. Commissioner.

United States Tax Court.

Filed November 13, 1985.

Attorney(s) appearing for the Case

George K. Notter, pro se, Orinda, Calif. Thomas M. Rohall, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

With respect to petitioners' 1980 Federal income tax, respondent determined a deficiency of $12,440.87 and an addition to tax of $609.27 under section 6651(a)(1).1 After concessions, the issues are:

(1) whether petitioners are entitled to a residential energy credit under section 44C; (2) whether petitioners are entitled to a deduction for claimed patent licensing...

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