Legal Opinion
Malmstedt v. Commissioner
United States Tax Court
Decided February 24, 1976No. Docket Nos. 4647-71, 4648-71, 4649-71Unpublished
1Opinion of the Court
MARGARET E. JOHNSON MALMSTEDT, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Malmstedt v. Commissioner
Docket Nos. 4647-71, 4648-71, 4649-71
United States Tax Court
T.C. Memo 1976-46; 1976 Tax Ct. Memo LEXIS 357; 35 T.C.M. (CCH) 199; T.C.M. (RIA) 760046;
February 24, 1976, Filed
Sylman I. Euzent, for the petitioners.
Charles B. Norris and Thomas C. Morrison, for the respondent.
STERRETT
MEMORANDUM FINDINGS OF FACT AND OPINION
STERRETT, Judge: Respondent determined deficiencies in petitioners' income taxes as follows:
Sec. 6651(a)
Dkt. No.
Taxpayer
Year
Deficiency
Addition
4647-71
Margare…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Helvering v. HammelSupreme Court of the United States · 1941
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
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