Legal Opinion
Olken v. Commissioner
United States Tax Court
Decided April 13, 1981No. Docket No. 1479-80Unpublished
1Opinion of the Court
JACK R. OLKEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Olken v. Commissioner
Docket No. 1479-80
United States Tax Court
T.C. Memo 1981-176; 1981 Tax Ct. Memo LEXIS 568; 41 T.C.M. (CCH) 1255; T.C.M. (RIA) 81176;
April 13, 1981.
Jack R. Olken, pro se.
Anita N. Gottlieb, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $ 8,858 for the taxable year 1976 and additions to the tax under section 6653(a)1 in the amount of $ 442.90. Concessions having been made, 2 the issues…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
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