Legal Opinion
McIver v. Commissioner
United States Tax Court
Decided June 8, 1977No. Docket No. 8579-75UnpublishedCited by 2 opinions
1Opinion of the Court
JERRY W. McIVER and JAMAINE L. McIVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McIver v. Commissioner
Docket No. 8579-75.
United States Tax Court
T.C. Memo 1977-174; 1977 Tax Ct. Memo LEXIS 268; 36 T.C.M. (CCH) 719; T.C.M. (RIA) 770174;
June 8, 1977, Filed
Jerry W. McIver, pro se.
Stuart B. Kalb, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' 1973 Federal income taxes, and additions to tax, as follows:
Additions to Tax, I.R.C. 1954
Year
Deficiency
Sec. 6653(a)
Sec. 6651(a)
1973
$12,130.16
$639.10
$275.50
Du…
2Cases cited24 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Helvering v. EubankSupreme Court of the United States · 1941
- United States v. BasyeSupreme Court of the United States · 1973
- Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972
19 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980