Legal Opinion
Maher v. Commissioner
United States Tax Court
Decided June 22, 1964No. Docket No. 2091-63Unpublished
1Opinion of the Court
Joan R. Maher v. Commissioner.
Maher v. Commissioner
Docket No. 2091-63.
United States Tax Court
T.C. Memo 1964-173; 1964 Tax Ct. Memo LEXIS 335; 23 T.C.M. (CCH) 1016; T.C.M. (RIA) 64173;
June 22, 1964
Robert P. McDonald, for the petitioner. Roger Rhodes, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined deficiencies and additions to the income tax of petitioner as follows:
Additions to Tax,
I.R.C. 1954,
Sec.
Sec.
Year
Deficiency
6651(a)
6653(a)
1956
$ 340.68
$ 85.17
$17.03
1957
1,147.93
286.98
57.40
1958
486.00
121.50
24.30
At the hearing respondent conceded the…
2Cases cited9 opinions
- Hunt v. CommissionerUnited States Tax Court · 1954
- Harrold v. HarroldCalifornia Supreme Court · 1954
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- Cavanagh v. CommissionerUnited States Board of Tax Appeals · 1940
- Berry v. BerryCalifornia Court of Appeal · 1953
4 more not listed; retrieve them via the Exa API.