This case is before us for a second time. On the first appeal, we reversed the Tax Court's determination that a 5% penalty for negligence and intentional disregard of regulations should be assessed against this petitioner under I.R.C. § 6653(a). (C.T. p. 51.) We then affirmed the Tax Court's finding of a deficiency of $471.78 in taxes paid by appellant for the calendar year 1964.
The Tax Court vacated...
Let's get started
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.
