Legal Opinion
Haslam v. Commissioner
United States Tax Court
Decided April 18, 1974No. Docket No. 5463-70UnpublishedCited by 2 opinions
1Opinion of the Court
CHARLES J. and HARRIET S. HASLAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Haslam v. Commissioner
Docket No. 5463-70.
United States Tax Court
T.C. Memo 1974-97; 1974 Tax Ct. Memo LEXIS 225; 33 T.C.M. (CCH) 482; T.C.M. (RIA) 74097;
April 18, 1974, Filed
Anthony J. Feeney, Jr., for the petitioners.
H. Stephen Kesselman, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1967 in the amount of $979.01 and a penalty pursuant to section 6651(a) 1 in the amount of…
2Cases cited14 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Primuth v. CommissionerUnited States Tax Court · 1970
- Millsap v. CommissionerUnited States Tax Court · 1966
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- La Staiti v. CommissionerUnited States Tax Court · 1980
- Kaczmarek v. CommissionerUnited States Tax Court · 1975