JOSEPH v. COMMISSIONER

Docket No. 4847-65.

29 T.C.M. 1680 (1970)

T.C. Memo. 1970-347

Eugene Joseph and Enid Thelma Joseph v. Commissioner.

United States Tax Court.

Filed December 23, 1970.


Attorney(s) appearing for the Case

Eugene Joseph, pro se, P. O. Box 496, New York, N. Y. Stanley J. Goldberg, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent has determined a deficiency in petitioners' income tax for 1960 in the amount of $858.04, and in petitioner Eugene Joseph's income tax for 1961 in the amount of $1,243.22. Respondent also has determined a negligence penalty for each year under section 6653(a)1 in the amount of $42.90 and $68.82, respectively, and...

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