Legal Opinion
Kennedy v. Commissioner
United States Tax Court
Decided August 24, 1965No. Docket No. 5323-63Unpublished
1Opinion of the Court
Mildred Kennedy v. Commissioner.
Kennedy v. Commissioner
Docket No. 5323-63.
United States Tax Court
T.C. Memo 1965-228; 1965 Tax Ct. Memo LEXIS 102; 24 T.C.M. (CCH) 1155; T.C.M. (RIA) 65228;
August 24, 1965
Mildred Kennedy, pro se, 100 W. 57th St., New York, N. Y. J. Q. Smith and Colin MacDonald, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The Commissioner determined deficiencies in petitioner's income tax as follows:
Additions to Tax
Taxable
Sec. 294(d)(1)(A),
Year
Deficiency
1939 Code
1953
$ 7,812.98
$703.17
1954
7,473.42
674.91
1955
11,315.49
1956
9,091.66
The only issue for…
2Cases cited4 opinions
- Arthur Kurlan and Marilyn Kurlan v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Arthur Kurlan and Marilyn KurlanCourt of Appeals for the Second Circuit · 1965
- Stern v. United StatesDistrict Court, E.D. Louisiana · 1958
- Regenstein v. CommissionerUnited States Tax Court · 1960
- Peter G. Cranford and Helen Cranford v. The United StatesUnited States Court of Claims · 1964