Legal Opinion
Hertel v. Commissioner
United States Tax Court
Decided August 31, 1978No. Docket No. 3385-76Unpublished
1Opinion of the Court
WALTER G. HERTEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hertel v. Commissioner
Docket No. 3385-76.
United States Tax Court
T.C. Memo 1978-345; 1978 Tax Ct. Memo LEXIS 167; 37 T.C.M. (CCH) 1431; T.C.M. (RIA) 78345;
August 31, 1978, Filed
George Constable, for the petitioner.
Thomas N. Tomashek, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to taxes as follows:
Addition to Tax
Year
Deficiency
Sec. 6653(b) 1
1969
$ 30,649.10
$ 15,324.55
1970
61,230.17
30,615.09
Petitioner's income…
2Cases cited10 opinions
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
- Rustad v. RustadWashington Supreme Court · 1963
- Togliatti v. RobertsonWashington Supreme Court · 1948
- Lord v. CommissionerUnited States Tax Court · 1973
- In Re Armstrong's EstateWashington Supreme Court · 1949
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