Legal Opinion
Watson v. Commissioner
United States Tax Court
Decided June 5, 1964No. Docket No. 3056-63UnpublishedCited by 4 opinions
1Opinion of the Court
Earnest B. Watson v. Commissioner.
Watson v. Commissioner
Docket No. 3056-63.
United States Tax Court
T.C. Memo 1964-155; 1964 Tax Ct. Memo LEXIS 181; 23 T.C.M. (CCH) 927; T.C.M. (RIA) 64155;
June 5, 1964
Edward E. Pigg, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined deficiencies in income tax and additions to tax under section 6653(b) of the Internal Revenue Code of 1954 against the petitioner as follows:
Addition to Tax
Year
Deficiency
Section 6653(b)
1958
$7,775.59
$3,887.80
1959
6,482.98
3,241.49
Petitioner, who resides at 536 North Main Street, Brookfield, Missouri, and…
2Cases cited2 opinions
- Morris v. CommissionerUnited States Tax Court · 1958
- Black v. CommissionerUnited States Tax Court · 1952
3Cited by4 opinions
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Edwin A. Snow and Helen B. Snow v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- Snow v. CommissionerUnited States Tax Court · 1972
- Snow v. CommissionerUnited States Tax Court · 1972