Legal Opinion
Haseltine v. Commissioner
United States Tax Court
Decided August 20, 1979No. Docket No. 9368-72Unpublished
1Opinion of the Court
JESSIE W. HASELTINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Haseltine v. Commissioner
Docket No. 9368-72.
United States Tax Court
T.C. Memo 1979-325; 1979 Tax Ct. Memo LEXIS 206; 38 T.C.M. (CCH) 1259; T.C.M. (RIA) 79325;
August 20, 1979, Filed
James E. Merritt,Kim Marois,Jacqueline U. Moore, and Mary E. Oppenheimer, for the petitioner.
James M. Kamman, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies and penalities in petitioner's Federal income taxes:
Penalities
Year
Deficiency
Sec. 6651(a)
Sec. 6654
1961
$2,86…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- In Re Marriage of BouquetCalifornia Supreme Court · 1976
- United States v. MalcolmSupreme Court of the United States · 1931
- See v. SeeCalifornia Supreme Court · 1966
4 more not listed; retrieve them via the Exa API.