Legal Opinion
Purvis v. Commissioner
United States Tax Court
Decided June 23, 1983No. Docket No. 16433-81Unpublished
1Opinion of the Court
CARL A. PURVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Purvis v. Commissioner
Docket No. 16433-81.
United States Tax Court
T.C. Memo 1983-376; 1983 Tax Ct. Memo LEXIS 414; 46 T.C.M. (CCH) 593; T.C.M. (RIA) 83376;
June 23, 1983.
C. Geoffrey Vining and Ronald T. Murphy, for the petitioner.
Max K. Boyer, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $17,572 in petitioner's Federal income tax for 1977 and an addition to tax under section 6653(a) 1 in the amount of $888. The only questions…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Allen v. McCurrySupreme Court of the United States · 1980
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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