Legal Opinion
Thrower v. Commissioner
United States Tax Court
Decided December 11, 1962No. Docket Nos. 76715, 89111, 89112UnpublishedCited by 3 opinions
1Opinion of the Court
James T. Thrower and Jane P. Thrower v. Commissioner.
Thrower v. Commissioner
Docket Nos. 76715, 89111, 89112.
United States Tax Court
T.C. Memo 1962-291; 1962 Tax Ct. Memo LEXIS 17; 21 T.C.M. (CCH) 1540; T.C.M. (RIA) 62291;
December 11, 1962
Edward S. Smith, Esq., Richard S. Doyle, Esq., and Stanley Worth, Esq., for the petitioners. Wallace W. Wright, Esq., for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined the following deficiencies in income tax and additions to tax:
Additions to Tax
Docket
Income Tax
Sec. 293(b)
Sec. 294(d)(2)
Sec. 6653(b)
Num…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Spies v. United StatesSupreme Court of the United States · 1943
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Corliss v. BowersSupreme Court of the United States · 1930
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Drew v. CommissionerUnited States Tax Court · 1972
- James T. Thrower and Jane P. Thrower v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Thrower v. CommissionerCourt of Appeals for the Fifth Circuit · 1964