Legal Opinion
Prather v. Commissioner
United States Tax Court
Decided March 31, 1961No. Docket No. 73928Unpublished
1Opinion of the Court
George D. Prather and Mable E. Prather v. Commissioner.
Prather v. Commissioner
Docket No. 73928.
United States Tax Court
T.C. Memo 1961-99; 1961 Tax Ct. Memo LEXIS 254; 20 T.C.M. (CCH) 456; T.C.M. (RIA) 61099;
March 31, 1961
Curtis Darling, Esq., 313 Sill Bldg., Bakersfield, Calif., for the petitioners. Thomas F. Greaves, Esq., for the respondent.
MURDOCK
Memorandum Opinion
MURDOCK, Judge: The Commissioner determined a deficiency of $163,401.10 in the income tax of the petitioners for 1954. The Commissioner in determining the deficiency added $225,205.08 to the income as disclosed by the return and…
2Cases cited8 opinions
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Coca-Cola Bottling Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Antoinette M. Faraco v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Southeast Equipment Corp. v. CommissionerUnited States Tax Court · 1960
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