Legal Opinion
Kirsch v. Commissioner
United States Tax Court
Decided January 27, 1961No. Docket Nos. 77482-77484Unpublished
1Opinion of the Court
Louis J. Kirsch and Leitha C. Kirsch, et al. 1 v. Commissioner.
Kirsch v. Commissioner
Docket Nos. 77482-77484.
United States Tax Court
T.C. Memo 1961-20; 1961 Tax Ct. Memo LEXIS 330; 20 T.C.M. (CCH) 89; T.C.M. (RIA) 61020;
January 27, 1961
Alan M. Winsor, Esq., for the petitioners. Charles T. Shea, Esq., and Norton L. Armour, Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The Commissioner determined the following deficiencies in income tax and additions to tax for the year 1955:
Additions
to Tax
Sec. 6654,
Docket No.
Deficiency
I.R.C. 1954
77482
$4,788.15
$93.74
7748…
2Cases cited4 opinions
- Thrift v. CommissionerUnited States Tax Court · 1950
- Estate of Luke J. Barrios, Deceased and Sallie F. Barrios, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Robert E. Austin and Marian H. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Barrios v. CommissionerUnited States Tax Court · 1957