Stevenson v. Commissioner
United States Tax Court
Cecil W. Stevenson received expense allowances, reimbursements, and airline tickets which petitioners failed to report on their Federal income tax returns. Petitioners kept inadequate records of how the amounts received were spent. Petitioners also failed to report income determined. Held further, for each of the years in question petitioners are liable for the negligence penalty imposed by sec. 6653(a), I.R.C. 1954.
1Opinion of the Court
CECIL W. STEVENSON and LILLIAN STEVENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stevenson v. Commissioner
Docket No. 2374-75.
United States Tax Court
T.C. Memo 1977-260; 1977 Tax Ct. Memo LEXIS 181; 36 T.C.M. (CCH) 1050; T.C.M. (RIA) 770260;
August 10, 1977, Filed
Cecil W. Stevenson received expense allowances, reimbursements, and airline tickets which petitioners failed to report on their Federal income tax returns. Petitioners kept inadequate records of how the amounts received were spent. Petitioners also failed to report income determined. Held further, for each of the…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
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