Poor v. Commissioner
United States Tax Court
Held, petitioner is liable for addition to tax under sec. 6653(b), I.R.C. 1954, for 1976, but he is not liable for additions under that section for 1974 and 1975.
1Opinion of the Court
LEONARD D. POOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Poor v. Commissioner
Docket No. 10396-82.
United States Tax Court
T.C. Memo 1984-3; 1984 Tax Ct. Memo LEXIS 669; 47 T.C.M. (CCH) 811; T.C.M. (RIA) 84003;
January 3, 1984.
Held, petitioner is liable for addition to tax under sec. 6653(b), I.R.C. 1954, for 1976, but he is not liable for additions under that section for 1974 and 1975.
Leonard D. Poor, pro se.
Patrick E. Whelan, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: The notice of deficiency issued to petitioner in this case determined…
2Cases cited23 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
18 more not listed; retrieve them via the Exa API.