Legal Opinion
Burton v. Commissioner
United States Tax Court
Decided June 30, 1975No. Docket No. 5407-73UnpublishedCited by 1 opinion
1Opinion of the Court
RODNEY B. BURTON and PATRICIA L. BURTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burton v. Commissioner
Docket No. 5407-73.
United States Tax Court
T.C. Memo 1975-208; 1975 Tax Ct. Memo LEXIS 156; 34 T.C.M. (CCH) 898; T.C.M. (RIA) 750208;
June 30, 1975, Filed
D. Alden Newland, for the petitioners.
Thomas R. Ascher, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1970 in the amount of $4,496.06 and an addition to tax under section 6651(a), I.R.C. 1954, 1 in the…
2Cases cited22 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Eckert v. BurnetSupreme Court of the United States · 1931
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rodney B. Burton and Patricia L. Burton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977