Legal Opinion
Kendzie v. Commissioner
United States Tax Court
Decided August 8, 1968No. Docket No. 3665-64Unpublished
1Opinion of the Court
Joseph Kendzie and Sophie Kendzie v. Commissioner.
Kendzie v. Commissioner
Docket No. 3665-64.
United States Tax Court
T.C. Memo 1968-174; 1968 Tax Ct. Memo LEXIS 124; 27 T.C.M. (CCH) 845; T.C.M. (RIA) 68174;
August 8, 1968. Filed
L. Robert Leisner, Rand Bldg., Buffalo, N. Y., for the petitioners. John E. White, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined deficiencies in petitioners' income taxes and additions to taxes as follows:
1939 Code
1954 Code
Income
Sec. 294
Year
Tax
Sec. 293(b)(d)(1)(A)
Sec. 6653(b)
1947
$2,194.94
$ 1,097.47
1948
1,414.1…
2Cases cited25 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- United States v. MasseiSupreme Court of the United States · 1958
- Shaw v. CommissionerUnited States Tax Court · 1956
- W. A. Shaw and Grace Shaw v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
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