Legal Opinion
ANDERSON v. COMMISSIONER
United States Tax Court
Decided November 6, 1978No. Docket No. 4179-76Unpublished
1Opinion of the Court
LOWELL G. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ANDERSON v. COMMISSIONER
Docket No. 4179-76.
United States Tax Court
T.C. Memo 1978-444; 1978 Tax Ct. Memo LEXIS 75; 37 T.C.M. (CCH) 1847-10;
November 6, 1978, Filed
Lowell G. Anderson, pro se.
John D. Moats, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in Federal income tax and additions to tax against petitioner as follows:
Taxable
Additions to Tax
Year
Deficiency
Sec. 6653(b) 1
Sec. 6654(a)
1972
$ 4,929.14
$ 2,464.57
$ 147.10
1973
4,937.22
2,468.61
157.98
The…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Ruidoso Racing Association, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Spencer v. CommissionerUnited States Tax Court · 1978
- Edwin Jones Montgomery, Sr. And Dorothy Scott Montgomery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Anderson v. Internal Revenue ServiceDistrict Court, D. Wyoming · 1974