Legal Opinion

Blunt v. Commissioner

United States Tax Court

Decided December 30, 1966No. Docket Nos. 392-62, 393-62Unpublished

1Opinion of the Court

C. Harry Blunt v. Commissioner. C. Harry Blunt and Anne Blunt v. Commissioner.

Blunt v. Commissioner

Docket Nos. 392-62, 393-62.

United States Tax Court

T.C. Memo 1966-280; 1966 Tax Ct. Memo LEXIS 1; 25 T.C.M. (CCH) 1445; T.C.M. (RIA) 660280;

December 30, 1966

Gene F. Reardon, for the petitioners. Richard J. Shipley, for the respondent.

DRENNEN

Memorandum Findings of Fact and Opinion

DRENNEN, Judge: Respondent determined deficiencies in Federal income tax and additions to tax as follows:

Additions to tax

I.R.C.

I.R.C.

I.R.C.

Docket

1939 Sec.

1954 Sec.

1939 Sec.

No.

Petitioner

Year

Deficiency

293(b)

6653(b)

294(d)(2)

3…

2Cases cited10 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Gano v. CommissionerUnited States Board of Tax Appeals · 1930
  4. Perlmutter v. CommissionerUnited States Tax Court · 1965
  5. Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963

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