Legal Opinion
TOOKE v. COMMISSIONER
United States Tax Court
Decided March 31, 1977No. Docket No. 3652-72UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES C. TOOKE and BILLIE A. TOOKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
TOOKE v. COMMISSIONER
Docket No. 3652-72.
United States Tax Court
T.C. Memo 1977-91; 1977 Tax Ct. Memo LEXIS 346; 36 T.C.M. (CCH) 396; T.C.M. (RIA) 770091;
March 31, 1977, Filed; As Amended April 4, 1977.
J. R. Johnston, for the petitioners.
H. M. Asch and J. Ross for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies and additions to tax:
Section 6653(b) 1
Year
Deficiency
Additions
1959
$ 2,166.06
$ 1,934.11
1960
10,291.69
5,182.55
1961
11,449.16
6,…
2Cases cited45 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Stone v. CommissionerUnited States Tax Court · 1971
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Beaver v. CommissionerUnited States Tax Court · 1970
40 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Forbush v. CommissionerUnited States Tax Court · 1979