Legal Opinion
Cain v. Commissioner
United States Tax Court
Decided March 11, 1971No. Docket Nos. 6527-66, 6528-66, 6529-66, 6530-66 and 6531-66UnpublishedCited by 1 opinion
1Opinion of the Court
O. D Cain, et al. * v. Commissioner.
Cain v. Commissioner
Docket Nos. 6527-66, 6528-66, 6529-66, 6530-66 and 6531-66.
United States Tax Court
T.C. Memo 1971-45; 1971 Tax Ct. Memo LEXIS 287; 30 T.C.M. (CCH) 197; T.C.M. (RIA) 71045;
March 11, 1971, Filed
R. F. Duncan, for the petitioners. James D. Burroughs, for the respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined deficiencies in income tax and additions to tax for the taxable year 1956 as follows:
Addition
to
Docket
Tax Sec.
Petitioner
No.
Deficiency
6653(b)
O. D. Cain
6527-66
$ 23,620.05
$ 11,810.02
Cora H. Cain
652…
2Cases cited4 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- E. J. Benes & Co. v. CommissionerUnited States Tax Court · 1964
- Caldwell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
3Cited by1 opinion
- Wynelle Parker v. United StatesCourt of Appeals for the Fifth Circuit · 1975