Legal Opinion
Porganan v. Commissioner
United States Tax Court
Decided August 13, 1969No. Docket No. 299-67Unpublished
1Opinion of the Court
Paul Porganan v. Commissioner.
Porganan v. Commissioner
Docket No. 299-67.
United States Tax Court
T.C. Memo 1969-166; 1969 Tax Ct. Memo LEXIS 131; 28 T.C.M. (CCH) 829; T.C.M. (RIA) 69166;
August 13, 1969, Filed
Robert E. Tout, 999 Bel Air Bldg., Stockton, Calif., for the petitioner. Leo A. McLaughlin and Richard D. Worsley, for the respondent. 830
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: Respondent determined the following deficiencies and addition to tax with respect to petitioner's income taxes for the taxable years 1960, 1961, 1963, and 1964.
Addition to tax, sec. 6651(a), I.R.C. 1954
2Cases cited8 opinions
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
- Heman v. CommissionerUnited States Tax Court · 1959
- Safety Tube Corp. v. CommissionerUnited States Tax Court · 1947
- Frank G. Wikstrom & Sons, Inc. v. CommissionerUnited States Tax Court · 1953
- Davenport v. CommissionerUnited States Tax Court · 1946
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