Legal Opinion
Batson v. Commissioner
United States Tax Court
Decided February 16, 1982No. Docket No. 5738-79UnpublishedCited by 2 opinions
1Opinion of the Court
HORACE F. BATSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Batson v. Commissioner
Docket No. 5738-79.
United States Tax Court
T.C. Memo 1982-78; 1982 Tax Ct. Memo LEXIS 670; 43 T.C.M. (CCH) 557; T.C.M. (RIA) 82078;
February 16, 1982.
Horace F. Batson, pro se.
Isham B. Bradley, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to the tax under section 6653(a)1 as follows:
Deficiencies
Additions to the
Year
in Tax
Tax (Section 6653(a))
1976
$ 6,684.55
$ 413.07
1977
6,365.64
318.28
The…
2Cases cited42 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- United States v. GilmoreSupreme Court of the United States · 1963
37 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996
- Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1996