Legal Opinion
Lackey v. Commissioner
United States Tax Court
Decided September 22, 1976No. Docket No. 5274-73UnpublishedCited by 1 opinion
1Opinion of the Court
HAL LACKEY and MURIEL B. LACKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lackey v. Commissioner
Docket No. 5274-73.
United States Tax Court
T.C. Memo 1976-298; 1976 Tax Ct. Memo LEXIS 105; 35 T.C.M. (CCH) 1330; T.C.M. (RIA) 760298;
September 22, 1976, Filed
Hal Lackey, pro se.
Albert L. Sandlin, Jr., for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined a deficiency in the Federal income tax of petitioners in the amount of $10,297.13 and an addition to tax under section 6653(b) 1 of $5,148.56 for the year 1966.
The issues remaining…
2Cases cited8 opinions
- North Carolina v. AlfordSupreme Court of the United States · 1970
- McCarthy v. United StatesSupreme Court of the United States · 1969
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Arctic Ice Cream Co. v. CommissionerUnited States Tax Court · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993