1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 52 T.C.M.
  5. 52 T.C.M. 1022 (1986)
 

KELLOGG v. COMMISSIONER

Docket No. 5711-84.

52 T.C.M. 1022 (1986)

T.C. Memo. 1986-549

Ralph D. and Carlotta M. Kellogg v. Commissioner.

United States Tax Court.

Filed November 17, 1986.

Attorney(s) appearing for the Case

Ralph D. Kellogg, pro se., Fountain Valley, Calif. Ross Paulson, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned to the undersigned pursuant to the provisions of section 7456(d)(3) of the Code (redesignated sec. 7443A(b)(3) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. —) and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $3,186. Petitioners resided at Fountain...

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