1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 1263 (1964)
 

MARTINEZ v. COMMISSIONER

Docket Nos. 1852-63, 4546-63.

23 T.C.M. 1263 (1964)

T.C. Memo. 1964-209

Pedro E. Martinez v. Commissioner and Gene Quara v. Commissioner.

United States Tax Court.

Filed August 5, 1964.

Attorney(s) appearing for the Case

Pedro Martinez, pro se, 671 Westchester Ave., Bronx, N. Y. Gene Quara, pro se, 66th Ave., Forest Hills, N. Y. Michael Weinberg and Frederic Kramer, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner made determinations as follows:

                                     Pedro        Gene
                                   Martinez      Quara

  1959 Deficiency ..............   $507.92      $168.00
    Sec. 6653(a) addition ......     25.40         8.40
    Sec. 6651(a) addition ......    ......        42.52
  1960 Deficiency ..............    547.92       289.39
    Sec. 6653(a) addition...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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