Legal Opinion
Neville v. Commissioner
United States Tax Court
Decided May 3, 1967No. Docket No. 5138-65Unpublished
1Opinion of the Court
William B. Neville and Marion B. Neville v. Commissioner.
Neville v. Commissioner
Docket No. 5138-65.
United States Tax Court
T.C. Memo 1967-95; 1967 Tax Ct. Memo LEXIS 165; 26 T.C.M. (CCH) 452; T.C.M. (RIA) 67095;
May 3, 1967
Louis Morowitz, for the petitioners. Rudolph J. Korbel and Jay J. Lander, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1959 in the amount of $8,870.53 and an addition to tax under section 6651(a) of the Internal Revenue Code of 1954 for late filing of the return…
2Cases cited10 opinions
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Beaumont v. BeaumontCourt of Appeals for the Third Circuit · 1907
- Christensen v. CommissionerUnited States Tax Court · 1963
- Mellon v. CommissionerUnited States Board of Tax Appeals · 1937
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
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