Legal Opinion
Hicks v. Commissioner
United States Tax Court
Decided September 19, 1978No. Docket No. 4460-76UnpublishedCited by 4 opinions
1Opinion of the Court
GEORGE T. AND SALLIE R. HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hicks v. Commissioner
Docket No. 4460-76.
United States Tax Court
T.C. Memo 1978-373; 1978 Tax Ct. Memo LEXIS 140; 37 T.C.M. (CCH) 1540; T.C.M. (RIA) 78373;
September 19, 1978, Filed
James W. Allen, Jr., for the petitioners.
Wesley J. Lynes, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioners' income tax and additions to the tax:
Year
Deficiency
Section 6653 (a) 1 addition
1972
$ 20,177.91
$ 1,008.89
1973
6,858.09
342.90
Due to…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Malat v. RiddellSupreme Court of the United States · 1966
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Tauber v. CommissionerUnited States Tax Court · 1955
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Dunlap v. CommissionerUnited States Tax Court · 1980
- Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Dunlap v. CommissionerUnited States Tax Court · 1980
- Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982