Legal Opinion
Hill v. Commissioner
United States Tax Court
Decided July 16, 1970No. Docket No. 292-65Unpublished
1Opinion of the Court
Roger J. Hill v. Commissioner.
Hill v. Commissioner
Docket No. 292-65.
United States Tax Court
T.C. Memo 1970-199; 1970 Tax Ct. Memo LEXIS 159; 29 T.C.M. (CCH) 886; T.C.M. (RIA) 70199;
July 16, 1970, Filed
Joel Gerber, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the year 1959 in the amount of $11,360 and additions to tax under section 6651(a), Internal Revenue Code of 1954, 1 of $2,746.33 and under section 6653(a) of $549.27.
This case was continued on petitioner's motion filed October 2,…
2Cases cited5 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- In Re Estate of R. L. Adame, Deceased, Consuelo C. Adame, Individually and and Consuelo C. Adame, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- United States v. Matthew J. SianoCourt of Appeals for the Second Circuit · 1966