Legal Opinion

Thun v. Commissioner

United States Tax Court

Decided October 27, 1977No. Docket No. 3808-74Unpublished

1Opinion of the Court

JOHN THUN, Petition v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thun v. Commissioner

Docket No. 3808-74.

United States Tax Court

T.C. Memo 1977-372; 1977 Tax Ct. Memo LEXIS 69; 36 T.C.M. (CCH) 1517; T.C.M. (RIA) 770372;

October 27, 1977, Filed

Joel H. Paget, for the petitioner.

Thomas N. Tomashek, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined a deficiency of $95,794.52 in petitioner's Federal income tax for the year 1970 and an addition to tax of $23,948.63 under Section 6651(a). 1 Concessions have been made by the petitioner. The only issue…

2Cases cited6 opinions

  1. United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
  2. Boehm v. CommissionerSupreme Court of the United States · 1945
  3. Morton v. CommissionerUnited States Board of Tax Appeals · 1938
  4. Bullard v. United StatesCourt of Appeals for the Second Circuit · 1944
  5. Walter H. Goodrich & Co. v. CommissionerUnited States Board of Tax Appeals · 1939

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