Legal Opinion
Dunn v. Commissioner
United States Tax Court
Decided May 24, 1977No. Docket No. 10170-75Unpublished
1Opinion of the Court
ROBERT B. DUNN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dunn v. Commissioner
Docket No. 10170-75.
United States Tax Court
T.C. Memo 1977-156; 1977 Tax Ct. Memo LEXIS 284; 36 T.C.M. (CCH) 664; T.C.M. (RIA) 770156;
May 24, 1977, Filed
Thomas W. Hardin, for the petitioner.
Wesley J. Lynes, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: Respondent determined the following deficiencies in petitioner's income taxes:
Addition to Tax
Year
Deficiency
Sec. 6653(a)
1971
$73,941.21
$3,697.06
1972
4,684.57
234.23
The sole issue remaining for our determination is whether petitioner realized…
2Cases cited14 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- Robinson v. Trousdale CountyTennessee Supreme Court · 1974
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
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