Legal Opinion
Owens v. Commissioner
United States Tax Court
Decided April 22, 1981No. Docket No. 1999-78Unpublished
1Opinion of the Court
RUSSELL G. OWENS, JR. and KAY H. OWENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Owens v. Commissioner
Docket No. 1999-78.
United States Tax Court
T.C. Memo 1981-193; 1981 Tax Ct. Memo LEXIS 549; 41 T.C.M. (CCH) 1312; T.C.M. (RIA) 81193;
April 22, 1981.
Stanley G. Barr, Jr. and R. Braxton Hill, III, for the petitioners.
Michael R. Moore, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined a deficiency in petitioners' income tax for 1974 in the amount of $ 15,701.58. Respondent in his answer imposed upon petitioners a $ 7,850.79 addition…
2Cases cited14 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Acker v. CommissionerUnited States Tax Court · 1956
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