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United States Tax Court, 1982

Fejta v. Commissioner

Fejta v. Commissioner
United States Tax Court · Decided July 7, 1982
44 T.C.M. 399; 1982 Tax Ct. Memo LEXIS 368; 1982 T.C. Memo. 384
Fejta v. Commissioner

Opinion

STANLEY D. FEJTA AND HELEN FEJTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fejta v. Commissioner
Docket No. 15749-80.
United States Tax Court
T.C. Memo 1982-384; 1982 Tax Ct. Memo LEXIS 368; 44 T.C.M. (CCH) 399; T.C.M. (RIA) 82384;
July 7, 1982.
*368 Douglas S. Draper, for the petitioners.
H. Karl Zeswitz, Jr., for the respondent.
DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1974 and 1975 in the amounts of $23,359.32 and $25,354.08, respectively.

Three adjustments contained in respondent's notice of deficiency have been resolved by agreement of the parties.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.