Legal Opinion
Clough v. Comm'r
United States Tax Court
Decided May 19, 1976No. Docket No. 6163-73Unpublished
1Opinion of the Court
WILLIAM J. CLOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clough v. Comm'r
Docket No. 6163-73
United States Tax Court
T.C. Memo 1976-155; 1976 Tax Ct. Memo LEXIS 247; 35 T.C.M. (CCH) 695; T.C.M. (RIA) 760155;
May 19, 1976, Filed
George King, for the petitioner.
Bernard R. Baker, III, for the respondent.
GOFFE
MEMORANDUM OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(b) 1
1965
$ 1,481.20
$ 740.60
1966
11,180.97
5,946.45
Petitioner has conceded the correctness of the…
2Cases cited4 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Singleton v. CommissionerUnited States Tax Court · 1976