Legal Opinion
Pokusa v. Commissioner
United States Tax Court
Decided March 7, 1978No. Docket No. 8038-75Unpublished
1Opinion of the Court
WILLIAM R. POKUSA and KATHLEEN M. POKUSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pokusa v. Commissioner
Docket No. 8038-75.
United States Tax Court
T.C. Memo 1978-93; 1978 Tax Ct. Memo LEXIS 422; 37 T.C.M. (CCH) 434; T.C.M. (RIA) 780093;
March 7, 1978, Filed
Stanley W. Sokolowski, for the petitioners.
James F. Kearney, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined deficiencies in petitioners' Federal income taxes as follows:
Taxable
Section 6651(a) 1
year
Income tax
penalty
1972
$35,990.66
0
1973
3,317.67
$829.42
Concessions…
2Cases cited11 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
- 2 Lexington Ave. Corp. v. CommissionerUnited States Tax Court · 1956
- Coye C. Mason and Lois T. Mason, Cross-Appellants v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1975
- Frizzelle Farms, Inc. v. CommissionerUnited States Tax Court · 1974
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