Seckel v. Commissioner
United States Tax Court
Held, deductions denied for lack of proper substantiation. Held, further, respondent did not err in applying the section 6651(a) addition to tax.
1Opinion of the Court
MARIE SECKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE Respondent
Seckel v. Commissioner
Docket No. 7270-71.
United States Tax Court
T.C. Memo 1974-170; 1974 Tax Ct. Memo LEXIS 151; 33 T.C.M. (CCH) 734; T.C.M. (RIA) 74170;
June 25, 1974, Filed.
Held, deductions denied for lack of proper substantiation. Held, further, respondent did not err in applying the section 6651(a) addition to tax.
Charles M. Giovanetti, for the petitioner.
James H. Ross, Jr., for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined deficiencies and additions thereto in…
2Cited by3 opinions
- Gizzi v. CommissionerUnited States Tax Court · 1975
- D'Avanzo v. United StatesUnited States Court of Federal Claims · 2005
- Gizzi v. CommissionerUnited States Tax Court · 1975