Legal Opinion

Flett v. Commissioner

United States Tax Court

Decided July 20, 1960No. Docket Nos. 71216, 79356Unpublished

1Opinion of the Court

Austin T. Flett v. Commissioner.

Flett v. Commissioner

Docket Nos. 71216, 79356.

United States Tax Court

T.C. Memo 1960-157; 1960 Tax Ct. Memo LEXIS 132; 19 T.C.M. (CCH) 825; T.C.M. (RIA) 60157;

July 20, 1960

Austin T. Flett, pro se, 135 South La Salle Street, Chicago, Ill., Arthur N. Nasser, Esq., for the respondent.

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Respondent has determined deficiencies in the income tax of petitioner and additions thereto for the years 1955, 1956 and 1957 as follows:

Addition under

Year

Deficiency

Section 6654 1

1955

$568.86

$22.75

1956

949.29

19.98

1957

901.1…

2Cases cited18 opinions

  1. Commissioner v. FlowersSupreme Court of the United States · 1946
  2. Cammarano v. United StatesSupreme Court of the United States · 1959
  3. Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
  4. Stringham v. CommissionerUnited States Tax Court · 1949
  5. Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950

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