McCaskill v. Commissioner
United States Tax Court
Held, petitioners failed to show error in respondent's determinations as to the allowability of itemized deductions and dependency exemption deductions (except to the extent conceded by respondent). Held, further, the Forms 1040 filed by petitioners for 1970 through 1973 were income tax returns for the purposes of income tax averaging computations under secs. 1301 through 1305, I.R.C. 1954. Held, further, the Forms 1040 filed by petitioners for 1974 through 1977 were income…
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Held, petitioners failed to show error in respondent's determinations as to the allowability of itemized deductions and dependency exemption deductions (except to the extent conceded by respondent). Held, further, the Forms 1040 filed by petitioners for 1970 through 1973 were income tax returns for the purposes of income tax averaging computations under secs. 1301 through 1305, I.R.C. 1954. Held, further, the Forms 1040 filed by petitioners for 1974 through 1977 were income tax returns for the purposes of sec. 6651(a)(1), I.R.C. 1954; petitioners are liable for additions to tax under that…
1Opinion of the Court
Featherston, Judge:
In these consolidated cases, respondent determined the following deficiencies in petitioners’ Federal income taxes and additions to tax:
Docket No. 9950-79 (Raymond McCaskill) Additions to the tax
Year Deficiency Sec. 6651(a)1 Sec. 6653(a)
1974 $7,234.72 $1,229.10 $361.74
1975 9,613.43 480.67 517.48
1976 12,413.24 620.66 2,127.92
1977 16,363.75 818.19 4,090.94
Docket No. 9951-79 (Lee and Louise McCaskill) Additions to the tax
Year Deficiency Sec. 6651(a) Sec. 6653(a)
1974 $4,328.00 $661.00 $216.40
1975 7,081.35 150.25 354.07
1976 6,963.98 1,141.78 348.20
1977 4,964.50 1,241.12 248.22
Con…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. SullivanSupreme Court of the United States · 1927
- Garner v. United StatesSupreme Court of the United States · 1976
- Cupp v. CommissionerUnited States Tax Court · 1975
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thompson v. CommissionerUnited States Tax Court · 1982
- Sloan v. CommissionerUnited States Tax Court · 1994
- Sammy R. And Pamela Kay Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Lynch v. CommissionerUnited States Tax Court · 1983
- Bianco v. CommissionerUnited States Tax Court · 1982
9 more not listed; retrieve them via the Exa API.