Legal Opinion
Salapatas v. Commissioner
United States Tax Court
Decided October 29, 1969No. Docket No. 5584-67UnpublishedCited by 1 opinion
1Opinion of the Court
Marcella C. Salapatas v. Commissioner.
Salapatas v. Commissioner
Docket No. 5584-67.
United States Tax Court
T.C. Memo 1969-230; 1969 Tax Ct. Memo LEXIS 65; 28 T.C.M. (CCH) 1205; T.C.M. (RIA) 69230;
October 29, 1969. Filed
John F. Kelly, 1522 First National Bldg., Chicago, Ill., for the petitioner. Richard M. Kates, for the respondent.
WITHEY
Memorandum Opinion
WITHEY, Judge: The Commissioner has determined deficiencies and additions to tax in the income tax of petitioner for the following taxable years in the respective amounts:
Year
Deficiency
Addition to taxSec. 6653(a),I.R.C. 1954
1961
$481.40
$24.07
1962
2Cases cited3 opinions
- Thompson v. CommissionerUnited States Tax Court · 1968
- Brown v. CommissionerUnited States Tax Court · 1968
- Wiener v. WeissCourt of Appeals for the Sixth Circuit · 1928
3Cited by1 opinion
- Marcella C. Salapatas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971