Legal Opinion
Goddard v. Commissioner
United States Tax Court
Decided April 13, 1962No. Docket No. 75023UnpublishedCited by 1 opinion
1Opinion of the Court
Charles R. Goddard v. Commissioner.
Goddard v. Commissioner
Docket No. 75023.
United States Tax Court
T.C. Memo 1962-83; 1962 Tax Ct. Memo LEXIS 225; 21 T.C.M. (CCH) 419; T.C.M. (RIA) 62083;
April 13, 1962
Llewellyn A. Luce, Esq., and E. Edward Stephens, Esq., for the petitioner. George J. Rabil, Esq., for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income taxes and additions to tax against the petitioner for the calendar years 1948, 1949, and 1950, as follows:
Addition to Tax
Year
Deficiency
Sec. 293(b), I.R.C. 1939
1948
$28,397.03
$14,198.51
1949
9,205.76
2Cases cited15 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Carter-Colton Cigar Co. v. CommissionerUnited States Tax Court · 1947
- Ernst Kern Co. v. CommissionerUnited States Tax Court · 1942
- Commissioner of Internal Revenue v. James J. Standing and Marie S. StandingCourt of Appeals for the Fourth Circuit · 1958
- Wright v. CommissionerUnited States Tax Court · 1947
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ogiony v. CommissionerUnited States Tax Court · 1979