Legal Opinion
Gay v. Commissioner
United States Tax Court
Decided October 24, 1966No. Docket No. 3472-65Unpublished
1Opinion of the Court
John R. Gay v. Commissioner.
Gay v. Commissioner
Docket No. 3472-65
United States Tax Court
T.C. Memo 1966-237; 1966 Tax Ct. Memo LEXIS 48; 25 T.C.M. (CCH) 1220; T.C.M. (RIA) 66237;
October 24, 1966
James J. Laughlin, for the petitioner. George K. Dunham, for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax liability for the year 1961 in the amount of $1,625.24 and a "Section 6653(b) Penalty" in the sum of $812.62. A copy of the deficiency letter and an accompanying statement is attached to the petition. This statement indicated…
2Cases cited7 opinions
- Halle v. CommissionerUnited States Tax Court · 1946
- Great Falls Manufacturing Co. v. Attorney GeneralSupreme Court of the United States · 1888
- Hoefle v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Nash Miami Motors, Inc., and Sydney Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Morris v. CommissionerUnited States Tax Court · 1958
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