Legal Opinion
Desmond v. Commissioner
United States Tax Court
Decided October 20, 1980No. Docket No. 660-78Unpublished
1Opinion of the Court
WILLIAM DESMOND and DORTHY DESMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Desmond v. Commissioner
Docket No. 660-78.
United States Tax Court
T.C. Memo 1980-463; 1980 Tax Ct. Memo LEXIS 120; 41 T.C.M. (CCH) 196; T.C.M. (RIA) 80463;
October 20, 1980, Filed
Wayne A. Smith, for the petitioners.
Harry Beckhoff, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND ORINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax and an addition to tax under section 6653(a), I.R.C. 1954, 1 for calendar year 1973 in the amounts of $42,882 and $2,144, respectively.…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Enoch v. CommissionerUnited States Tax Court · 1972
- Ma-Tran Corp. v. CommissionerUnited States Tax Court · 1978
- Zivnuska v. CommissionerUnited States Tax Court · 1959
- Leroy Jewelry Co. v. CommissionerUnited States Tax Court · 1961
3 more not listed; retrieve them via the Exa API.