FIELDS v. COMMISSIONER

Docket Nos. 18149-82, 14935-83.

50 T.C.M. 411 (1985)

T.C. Memo. 1935-345

Roscoe W. Fields v. Commissioner.

United States Tax Court.

Filed July 15, 1985.


Attorney(s) appearing for the Case

Robert P. Crowther and Robert B. Nadler, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies and additions to tax:

                              Additions to tax
Year        Deficiency    Sec. 6653(a)  Sec. 6653(b)1

1978 ....... $5,527         $276.35          -0-
1979 .......  2,501          125.05          -0-
1980 .......  6,284           -0-          $3,142

Petitioner did not appear...

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