1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 311 (1986)
 

HOCHMAN v. COMMISSIONER

Docket No. 25862-83.

51 T.C.M. 311 (1986)

T.C. Memo. 1986-24

David Hochman v. Commissioner.

United States Tax Court.

Filed January 22, 1986.

Attorney(s) appearing for the Case

Otto J. Scerbo, 955 West Side Ave., Jersey City, N.J., for the petitioner. Robert B. van Grover and Frank Agostino, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

For the calendar year 1980, respondent determined a deficiency in petitioner's income tax in the amount of $266. By amendment to his answer, filed by leave of Court in order to conform the pleadings to the proof, see Rule 41(b),1 respondent claimed an additional deficiency for 1980 in the amount of $63, pursuant to section 6214(a). After concessions, the issues which we must decide involve...

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