Legal Opinion
Cowarde v. Commissioner
United States Tax Court
Decided July 24, 1968No. Docket No. 3556-67UnpublishedCited by 3 opinions
1Opinion of the Court
George L. Cowarde, Jr. v. Commissioner.
Cowarde v. Commissioner
Docket No. 3556-67.
United States Tax Court
T.C. Memo 1968-158; 1968 Tax Ct. Memo LEXIS 141; 27 T.C.M. (CCH) 771; T.C.M. (RIA) 68158;
July 24, 1968. Filed
George L. Cowarde, Jr., pro se, Pittsburgh, Pa. Joseph M. Abele, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following income tax deficiencies and additions to tax against the petitioner.
Addition to TaxSec. 6653(b),
Year
Deficiency
I.R.C. 1954
1963
$518.55
$259.28
1965
372.34
Respondent has made certain concessions in his brief with…
2Cases cited12 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Shaw v. CommissionerUnited States Tax Court · 1956
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cowarde v. CommissionerUnited States Tax Court · 1976
- Levine v. CommissionerUnited States Tax Court · 1987
- ROBINSON v. COMMISSIONERUnited States Tax Court · 1984