Legal Opinion
Marcello v. Comm'r
United States Tax Court
Decided November 18, 1964No. Docket Nos. 93913, 2653-62, 2654-62, 2380-63Unpublished
1Opinion of the Court
Carlos and Jacqueline Marcello 1 v. Commissioner.
Marcello v. Comm'r
Docket Nos. 93913, 2653-62, 2654-62, 2380-63.
United States Tax Court
T.C. Memo 1964-299; 1964 Tax Ct. Memo LEXIS 40; 23 T.C.M. (CCH) 1847; T.C.M. (RIA) 64299;
November 18, 1964
deQuincy V. Sutton, for the petitioners. Robert S. Leigh, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following deficiencies and additions to income taxes of the petitioners:
Docket
Additions to Tax, I.R.C. 1954
Petitioner
Number
Year
Deficiency
Sec.
Sec.
6651(a)
6653(a)
Carlos and
93913
1956
$14,142.19
Jacqueli…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Standard Oil Co. of Louisiana v. FutralSupreme Court of Louisiana · 1943
- Karcher v. KarcherSupreme Court of Louisiana · 1915
- State Ex Rel. Hebert v. Recorder of MortgagesSupreme Court of Louisiana · 1932
3 more not listed; retrieve them via the Exa API.