Legal Opinion
Vocelle v. Commissioner
United States Tax Court
Decided January 9, 1968No. Docket No. 4502-65UnpublishedCited by 1 opinion
1Opinion of the Court
L. B. Vocelle and Kathleen J. Vocelle v. Commissioner.
Vocelle v. Commissioner
Docket No. 4502-65.
United States Tax Court
T.C. Memo 1968-5; 1968 Tax Ct. Memo LEXIS 291; 27 T.C.M. (CCH) 18; T.C.M. (RIA) 68005;
January 9, 1968. Filed
L. B. Vocelle, pro se, P.O. Box 488, Vero Beach, Fla. William L. McCulley, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined the following deficiencies in and additions to petitioners' income tax:
*14
Additions to tax, I.R.C. 1954
Taxable Year
Income Tax
Sec. 6651(a)
Sec. 6653(a)
1960
$1,319.55
$65.98
1961
7,191.06
$1,797.77
481.44
1962
4,976.58
1,24…
2Cases cited32 opinions
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Switzer v. CommissionerUnited States Tax Court · 1953
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Elliott v. CommissionerUnited States Tax Court · 1963
27 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re CraddockUnited States Bankruptcy Court, D. Colorado · 1993