Legal Opinion
Jernigan v. Commissioner
United States Tax Court
Decided May 7, 1975No. Docket No. 7658-72Unpublished
1Opinion of the Court
JIMMIE T. JERNIGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jernigan v. Commissioner
Docket No. 7658-72.
United States Tax Court
T.C. Memo 1975-132; 1975 Tax Ct. Memo LEXIS 239; 34 T.C.M. (CCH) 615; T.C.M. (RIA) 750132;
May 7, 1975, Filed
James L. Shores, Jr., and Claude E. Bankester, for the petitioner.
J. Leon Fetzer, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in the Federal income taxes and additions to tax of petitioner as follows:
Taxable
Addition To Tax
Year Ended
Deficiency
Sec. 6651(a)
December 31, 1969
$…
2Cases cited9 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Elliott v. CommissionerUnited States Tax Court · 1963
- Hesse v. CommissionerUnited States Tax Court · 1973
- Bebb v. CommissionerUnited States Tax Court · 1961
- West Virginia Steel Corp. v. CommissionerUnited States Tax Court · 1960
4 more not listed; retrieve them via the Exa API.