Legal Opinion

Forbush v. Commissioner

United States Tax Court

Decided May 29, 1979No. Docket No. 10922-76UnpublishedCited by 2 opinions

1Opinion of the Court

BEN DAVID FORBUSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Forbush v. Commissioner

Docket No. 10922-76.

United States Tax Court

T.C. Memo 1979-214; 1979 Tax Ct. Memo LEXIS 311; 38 T.C.M. (CCH) 871; T.C.M. (RIA) 79214;

May 29, 1979, Filed

Ben David Forbush, pro se.

Thomas N. Thompson, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined deficiencies in petitioner's income tax, plus additions to the tax under section 6653(b) 1 for fraud, as follows:

Year

Deficiency

Sec. 6653(b)

1972

$379.00

$189.50

1973

368.00

181.00

1974

104.00

52.00

The issues for…

2Cases cited16 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gajewski v. CommissionerUnited States Tax Court · 1976
  3. Otsuki v. CommissionerUnited States Tax Court · 1969
  4. Poe v. SeabornSupreme Court of the United States · 1930
  5. Cupp v. CommissionerUnited States Tax Court · 1975

11 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Gilder v. United States (In Re Gilder)United States Bankruptcy Court, M.D. Florida · 1990
  2. David v. Idaho State Tax CommissionIdaho Supreme Court · 2010

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