Legal Opinion
Gauthier v. Commissioner
United States Tax Court
Decided May 26, 1976No. Docket No. 9403-72Unpublished
1Opinion of the Court
JOHN T. GAUTHIER and KATHERINE J. GAUTHIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gauthier v. Commissioner
Docket No. 9403-72.
United States Tax Court
T.C. Memo 1976-166; 1976 Tax Ct. Memo LEXIS 236; 35 T.C.M. (CCH) 746; T.C.M. (RIA) 760166;
May 26, 1976, Filed
Walter H. Sweeney and Charles A. McNelis, for the petitioners.
Marlene Gross, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax and addition to tax for the negligence penalty (section 6653(a) of the Code) 1 as follows:
Ye…
2Cases cited23 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Interstate Circuit, Inc. v. United StatesSupreme Court of the United States · 1939
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