1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 25 T.C.M.
  5. 25 T.C.M. 260 (1966)
 

KOWALSKI v. COMMISSIONER

Docket No. 3658-64.

25 T.C.M. 260 (1966)

T.C. Memo. 1966-45

Carroll and Viola Kowalski v. Commissioner.

United States Tax Court.

Filed February 28, 1966.

Attorney(s) appearing for the Case

Carroll and Viola Kowalski, pro se, 8 River St., Lynn, Mass. Albert R. Doyle, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions for negligence or intentional disregard of rules and regulations as follows:

                                          Addition to Tax
  Year                       Deficiency    Sec. 6653(a)

  1959 ..................    $3,426.57       $171.33
  1960 ..................       570.54         28.53
  1961 ..................        57.32          2.87
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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