Legal Opinion
Lingham v. Commissioner
United States Tax Court
Decided February 2, 1981No. Docket No. 8587-79Unpublished
1Opinion of the Court
PRINCESS E.-L. LINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lingham v. Commissioner
Docket No. 8587-79.
United States Tax Court
T.C. Memo 1981-42; 1981 Tax Ct. Memo LEXIS 702; 41 T.C.M. (CCH) 804; T.C.M. (RIA) 81042;
February 2, 1981.
Princess E.-L. Lingham, pro se.
Anne Hintermeister, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax for negligence under section 6653(a) 1 as follows:
Addition
Year ended
Deficiency
to tax
December 31, 1974
$ 3,142.00
$ 157.00
December 31, 1975
3,395.15
171.…
2Cases cited6 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Sydnes v. CommissionerUnited States Tax Court · 1980
- Gizzi v. CommissionerUnited States Tax Court · 1975
- Princess Estelle-Lusandre Lingham v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
1 more not listed; retrieve them via the Exa API.