Legal Opinion
Day v. Commissioner
United States Tax Court
Decided December 29, 1965No. Docket Nos. 626-62, 341-63, 358-63Unpublished
1Opinion of the Court
C. S. Day, Transferee, et al. 1 v. Commissioner.
Day v. Commissioner
Docket Nos. 626-62, 341-63, 358-63.
United States Tax Court
T.C. Memo 1965-326; 1965 Tax Ct. Memo LEXIS 4; 24 T.C.M. (CCH) 1812; T.C.M. (RIA) 65326;
December 29, 1965
C. S. Day, pro se, Rt. #2, Brookhaven, Miss., Ford P. Mitchell, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: The respondent determined deficiencies and additions to Federal income tax as follows:
Additions
to Tax
Sec.
293(b),
Docket
Income
I.R.C.
No.
Year
Tax
1939
626-62
1948
$ 3,943.63
$ 1,971.82
341-63
1947
26,456.72
13,228.36
358-63
1948
6,673.40
3…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. SternSupreme Court of the United States · 1958
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
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