Blunt v. Commissioner
United States Tax Court
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
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- 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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