Legal Opinion
Estate of Haseltine v. Commissioner
United States Tax Court
Decided September 1, 1976No. Docket No. 8015-72UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF ERNEST D. HASELTINE, DECEASED, ELIZABETH N. HASELTINE, ADMINISTRATRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Estate of Haseltine v. Commissioner
Docket No. 8015-72.
United States Tax Court
T.C. Memo 1976-278; 1976 Tax Ct. Memo LEXIS 125; 35 T.C.M. (CCH) 1242; T.C.M. (RIA) 760278;
September 1, 1976, Filed
H. J. Kaplan, for the petitioner.
John Lahart, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioner's income taxes, plus additions to the tax under sections 6651(a) 1 and 6653(a), for…
2Cases cited23 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Tomaier v. TomaierCalifornia Supreme Court · 1944
- Fischer v. CommissionerUnited States Tax Court · 1968
18 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Brewster v. CommissionerUnited States Tax Court · 1977
- Crisman v. CommissionerUnited States Tax Court · 1980