Legal Opinion
Ball v. Commissioner
United States Tax Court
Decided April 25, 1984No. Docket No. 18392-80Unpublished
1Opinion of the Court
THOMAS J. BALL AND MARY J. BALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ball v. Commissioner
Docket No. 18392-80.
United States Tax Court
T.C. Memo 1984-218; 1984 Tax Ct. Memo LEXIS 456; 47 T.C.M. (CCH) 1684; T.C.M. (RIA) 84218;
April 25, 1984.
Peter G. Loftus, for the petitioners.
Alan E. Cobb, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax:
Additions to Tax
Year
Deficiency
1 Section 6653(b)
Section 6653(a)
1970
$22,484.21
$11,242.11
1971
24,032.…
2Cases cited35 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Helvering v. MitchellSupreme Court of the United States · 1938
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Beaver v. CommissionerUnited States Tax Court · 1970
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
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