Legal Opinion
Blackburn v. Commissioner
United States Tax Court
Decided July 17, 1979No. Docket No. 8022-74UnpublishedCited by 3 opinions
1Opinion of the Court
RAY C. BLACKBURN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blackburn v. Commissioner
Docket No. 8022-74.
United States Tax Court
T.C. Memo 1979-266; 1979 Tax Ct. Memo LEXIS 259; 38 T.C.M. (CCH) 1048; T.C.M. (RIA) 79266;
July 17, 1979, Filed
Ray C. Blackburn, pro se.
Larry L. Nameroff, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioner's income tax and additions to tax:
Sec. 6651(a)(1) 1
Sec. 6651(a)(2)
Sec. 6653(a)
Year
Deficiency
Addition to Tax
Addition to Tax
Addition to Tax
1967
$2,149.96
$252.62
$0
$…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Helvering v. OwensSupreme Court of the United States · 1939
- Fischer v. CommissionerUnited States Tax Court · 1968
- Robinson's Dairy, Inc. v. CommissionerUnited States Tax Court · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Blackburn v. CommissionerUnited States Tax Court · 1979
- Meister v. CommissionerUnited States Tax Court · 1984
- Petrie v. CommissionerUnited States Tax Court · 1995