Legal Opinion

Scott v. Commissioner

United States Tax Court

Decided August 6, 1968No. Docket No. 4985-65Unpublished

1Opinion of the Court

Glendale O. and Geraldine M. Scott v. Commissioner.

Scott v. Commissioner

Docket No. 4985-65.

United States Tax Court

T.C. Memo 1968-172; 1968 Tax Ct. Memo LEXIS 127; 27 T.C.M. (CCH) 835; T.C.M. (RIA) 68172;

August 6, 1968. Filed

Glendale O. Scott, pro se, Hunters Point Pike, Lebanon, Tenn. Francis J. Cantrel, for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The respondent determined that petitioners are liable for income tax deficiencies and additions to tax in the following amounts in the following taxable years:

Year Ended

Deficiency

Section 6651(a) Penalty

June 30, 1958

$ 476.90

$ 1.79

Jun…

2Cases cited7 opinions

  1. Leslie v. CommissionerUnited States Tax Court · 1946
  2. Robinson v. CommissionerUnited States Tax Court · 1943
  3. Bebb v. CommissionerUnited States Tax Court · 1961
  4. Mitchell v. CommissionerUnited States Tax Court · 1966
  5. Commissioner of Internal Revenue v. Hulet P. Smith and Loma M. SmithCourt of Appeals for the Ninth Circuit · 1968

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