ESTATE OF TEMPLE v. COMMISSIONER

Docket Nos. 727-72, 728-72.

67 T.C. 143 (1976)

ESTATE OF HOLLIS R. TEMPLE, DECEASED, BARBARA BARNHILL, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 8, 1976.


Attorney(s) appearing for the Case

Roland J. Mestayer, Jr., for the petitioner.

Frederick T. Carney and Robert W. West, for the respondent.


BRUCE, Judge:

Respondent determined deficiencies in Federal income taxes and additions to tax for fraud under section 6653(b), I.R.C. 1954,1 against the taxpayer, Hollis R. Temple, in these consolidated cases2 as follows:

                                                              Addition to tax
Calendar year                    ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases