Legal Opinion
Leonhart v. Commissioner
United States Tax Court
Decided May 27, 1968No. Docket No. 6743-65UnpublishedCited by 3 opinions
1Opinion of the Court
William H. and Martha C. Leonhart v. Commissioner.
Leonhart v. Commissioner
Docket No. 6743-65.
United States Tax Court
T.C. Memo 1968-98; 1968 Tax Ct. Memo LEXIS 199; 27 T.C.M. (CCH) 443; T.C.M. (RIA) 68098;
May 27, 1968. Filed
Chapman H. Belew, Jr., for the petitioners. Charles F. T. Carroll, for the respondent. 444
KERN
Memorandum Findings of Fact and Opinion
KERN, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax in the following amounts for the following years:
Year
Income tax deficiency
Additions to tax Sec. 6653(a)
1960
$24,611.16
$1,230.56
1961
19,884.64
994.23
The…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Courtney v. CommissionerUnited States Tax Court · 1957
- Estate of Finder v. CommissionerUnited States Tax Court · 1961
- Ruge v. Comm'rUnited States Tax Court · 1956
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Leonhart v. AtkinsonCourt of Appeals of Maryland · 1972
- Susan L. Ketchum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Susan L. Ketchum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982