Legal Opinion
Tranquilli v. Commissioner
United States Tax Court
Decided January 17, 1980No. Docket No. 6863-76Unpublished
1Opinion of the Court
MARTHA L. TRANQUILLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tranquilli v. Commissioner
Docket No. 6863-76.
United States Tax Court
T.C. Memo 1980-10; 1980 Tax Ct. Memo LEXIS 571; 39 T.C.M. (CCH) 874; T.C.M. (RIA) 80010;
January 17, 1980, Filed
Martha L. Tranquilli, pro se.
Alan Summers, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioner's income tax, plus additions to the tax under section 6653(b)1 for fraud, as follows:
Year
Deficiency
Sec. 6653(b)
1970
$1,052
$526
1971
1,178
589
1972
1,396
698
1973
392
0
The issues for…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Stone v. CommissionerUnited States Tax Court · 1971
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
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