Legal Opinion
Nadell v. Commissioner
United States Tax Court
Decided August 29, 1974No. Docket No. 1996-72Unpublished
1Opinion of the Court
LOUIS NADELL and MARY NADELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nadell v. Commissioner
Docket No. 1996-72
United States Tax Court
T.C. Memo 1974-227; 1974 Tax Ct. Memo LEXIS 94; 33 T.C.M. (CCH) 1005; T.C.M. (RIA) 74227;
August 29, 1974 Filed
Stephen E. Silver, for the petitioners.
Dennis C. DeBerry, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and fraud penalties under section 6653(b) 1 as follows:
Year
Deficiency
Fraud Penalty
1968
$ 8,146.32
$ 4,073.16
1969
8,555.01
4,277.50
1970
11,…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
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