Hall v. Commissioner
United States Tax Court
Held, additional amounts of unreported income and allowable deductions determined; held, further, fraud has been established by the Commissioner for the years 1967 through 1970, but not for the years 1965 and 1966.
1Opinion of the Court
GEORGE S. HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
Docket Nos. 4665-73, 3521-74, 4514-74.
United States Tax Court
T.C. Memo 1976-311; 1976 Tax Ct. Memo LEXIS 93; 35 T.C.M. (CCH) 1399; T.C.M. (RIA) 760311;
September 30, 1976, Filed
Held, additional amounts of unreported income and allowable deductions determined; held, further, fraud has been established by the Commissioner for the years 1967 through 1970, but not for the years 1965 and 1966.
George S. Hall, pro se.
Willard J. Frank and Robert S. Walker, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT…
2Cases cited65 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
60 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Murphy v. CommissionerUnited States Tax Court · 1994
- Murphy v. CommissionerUnited States Tax Court · 1994