1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 18 T.C.M.
  5. 18 T.C.M. 348 (1959)
 

CLOSE v. COMMISSIONER

Docket No. 63304.

18 T.C.M. 348 (1959)

T.C. Memo. 1959-71

William Edgar Close v. Commissioner.

United States Tax Court.

Filed April 14, 1959.

Attorney(s) appearing for the Case

Kenneth Cleaver, Esq., 2120 Colorado Boulevard, Los Angeles, Calif., for the petitioner. Eugene F. Reardon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined the following deficiencies in income taxes and additions to tax:

                                Additions to Tax,
                                  I. R. C. 1939
                         ---------------------------------
                            Sec.      Sec. 294    Sec. 294
Year        Deficiency     293(b)    (d)(1)(A)     (d...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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