HICKS v. COMMISSIONER

Docket Nos. 4841-70 S.C. 4842-70 SC.

30 T.C.M. 1259 (1971)

T.C. Memo. 1971-298

Dorothy E. Hicks v. Commissioner. Lillian Thompson Swafford v. Commissioner.

United States Tax Court.

Filed November 24, 1971.


Attorney(s) appearing for the Case

James L. Fuqua, Jr., Housholder, Cosner, Tomlin & Parsons, Suite 420, Stahlman Bldg., Nashville, Tenn., for the petitioners. John B. Harper, for the respondent.


Memorandum Findings of Fact and Opinion

CALDWELL, Commissioner:

The respondent determined deficiencies and additions to tax under section 6653(a) of the 1954 Code1 against the petitioners, as follows:

                                            Addition
  Petitioner          Year    Deficiency     to Tax

  Dorothy E.
     Hicks .......... 1966     $299.00       $14.95
                      1967      310.00 ...

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