Legal Opinion
Kenny v. Commissioner
United States Tax Court
Decided July 22, 1966No. Docket No. 2358-64Unpublished
1Opinion of the Court
John C. Kenny v. Commissioner.
Kenny v. Commissioner
Docket No. 2358-64.
United States Tax Court
T.C. Memo 1966-174; 1966 Tax Ct. Memo LEXIS 111; 25 T.C.M. (CCH) 913; T.C.M. (RIA) 66174;
July 22, 1966
Edmond N. Amyot, 423 Broadway, Saratoga Springs, N. Y., for the petitioner. Charles M. Greenspan, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined the following deficiencies in petitioner's income tax and additions to tax:
Addition to tax
Sec. 6653(a),
Year
Deficiency
I.R.C. 1954
1959
$3,253.15
$162.66
1960
4,813.27
240.66
1961
2,668.19
133.41
The only issue for decision is whether…
2Cases cited10 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- 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
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