Gray v. Commissioner
United States Tax Court
Respondent determined that petitioners understated income and that they are not entitled to various miscellaneous deductions for the taxable year 1974. Held, respondent's determinations with respect to the unreported income and excessive deductions are sustained. Held further, petitioners are not liable for the addition to tax pursuant to section 6653(a), I.R.C. 1954.
1Opinion of the Court
INA FERN GRAY AND W. C. GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gray v. Commissioner
Docket No. 2474-78.
United States Tax Court
T.C. Memo 1982-392; 1982 Tax Ct. Memo LEXIS 350; 44 T.C.M. (CCH) 439; T.C.M. (RIA) 82392;
July 14, 1982.
Respondent determined that petitioners understated income and that they are not entitled to various miscellaneous deductions for the taxable year 1974. Held, respondent's determinations with respect to the unreported income and excessive deductions are sustained. Held further, petitioners are not liable for the addition to tax pursuant to…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Richardson v. CommissionerUnited States Tax Court · 1981
- Rose v. CommissionerUnited States Tax Court · 1969
- Ennis v. CommissionerUnited States Tax Court · 1951
- Robert M. Rose, and Doris D. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Homayoun Samadi & Sarabano Samadi v. CommissionerUnited States Tax Court · 2018