Legal Opinion
Williams v. Commissioner
United States Tax Court
Decided June 23, 1966No. Docket No. 3358-64UnpublishedCited by 3 opinions
1Opinion of the Court
George V. Williams and Sarah Williams v. Commissioner.
Williams v. Commissioner
Docket No. 3358-64.
United States Tax Court
T.C. Memo 1966-143; 1966 Tax Ct. Memo LEXIS 142; 25 T.C.M. (CCH) 767; T.C.M. (RIA) 66143;
June 23, 1966
Virgil K. Sandefer, 15 Office Park Cir., Birmingham, Ala., for the petitioners. Robert W. Goodman, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: The respondent determined a deficiency in the petitioners' income taxes for the year 1959 in the amount of $6,562.62, and he also asserted a negligence penalty in the amount of $328.13.
The…
2Cases cited10 opinions
- Hurley v. CommissionerUnited States Tax Court · 1954
- Sutor v. CommissionerUnited States Tax Court · 1951
- England v. CommissionerUnited States Tax Court · 1960
- Brander v. CommissionerUnited States Board of Tax Appeals · 1925
- H. A. Hurley and H. A. And Opal Hurley v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Estate of Shuman v. CommissionerUnited States Tax Court · 1995
- Kotmair v. CommissionerUnited States Tax Court · 1986