Legal Opinion
Sharwell v. Commissioner
United States Tax Court
Decided May 16, 1968No. Docket Nos. 2743-63, 2744-63UnpublishedCited by 1 opinion
1Opinion of the Court
Roslyn Sharwell v. Commissioner. Sherman S. Sharwell v. Commissioner.
Sharwell v. Commissioner
Docket Nos. 2743-63, 2744-63.
United States Tax Court
T.C. Memo 1968-89; 1968 Tax Ct. Memo LEXIS 208; 27 T.C.M. (CCH) 416; T.C.M. (RIA) 68089;
May 16, 1968. Filed
Sol Goodman, for petitioner in docket No. 2743-63. Robert A. Roberts, for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The Commissioner determined deficiencies in income tax and additions to tax for the taxable years 1958 and 1959 as follows:
Year
Deficiency
Additions to the tax
under section 6653(b)
1958
$214,155.63
$1…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Howell v. CommissionerUnited States Tax Court · 1948
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dyer v. Comm'rUnited States Tax Court · 2012