Legal Opinion
Kellner v. Commissioner
United States Tax Court
Decided May 13, 1971No. Docket No. 1728-68Unpublished
1Opinion of the Court
Helen Kellner v. Commissioner.
Kellner v. Commissioner
Docket No. 1728-68.
United States Tax Court
T.C. Memo 1971-103; 1971 Tax Ct. Memo LEXIS 230; 30 T.C.M. (CCH) 448; T.C.M. (RIA) 71103;
May 13, 1971, Filed.
Helen Kellner, pro se, 30 W. 90th St., New York, N. Y. David W. Winters, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined deficiencies in petitioner's income taxes and an addition to tax as follows:
Addition to
Taxable Year
Defi-
Tax under
ended
ciency
Sec. 6653(a) 1
Dec. 31, 1964
$ 696.92
Dec. 31, 1965
1,054.91
$52.75
A variety of items are…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Courtney v. CommissionerUnited States Tax Court · 1957
- Vance v. CommissionerUnited States Tax Court · 1961
- Bunnel v. CommissionerUnited States Tax Court · 1968
2 more not listed; retrieve them via the Exa API.