Legal Opinion
King v. Commissioner
United States Tax Court
Decided September 7, 1978No. Docket No. 6032-76Unpublished
1Opinion of the Court
HARRY T. KING, JR., and JOAN W. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
King v. Commissioner
Docket No. 6032-76.
United States Tax Court
T.C. Memo 1978-351; 1978 Tax Ct. Memo LEXIS 160; 37 T.C.M. (CCH) 1469; T.C.M. (RIA) 78351;
September 7, 1978, Filed
Matthew V. Byrne, Jr., for the petitioner.
Barry J. Finkelstein, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: The respondent determined the following deficiencies in income tax and additions to tax:
Addition to tax
Year
Deficiency
1 Section 6653(b)
1967
$ 9,698.14
$ 4,849.07
1968
23,851.40
11,92…
2Cases cited28 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
23 more not listed; retrieve them via the Exa API.