1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 30 T.C.M.
  5. 30 T.C.M. 597 (1971)
 

SHIBLEY v. COMMISSIONER

Docket No. 5094-69.

30 T.C.M. 597 (1971)

T.C. Memo. 1971-139

Peter R. and Joan B. Shibley v. Commissioner.

United States Tax Court.

Filed June 15, 1971.

Attorney(s) appearing for the Case

Lyman T. Burgess, for the petitioners. Joel Gerber, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions to tax in petitioners' income tax as follows:

                            Addition to Tax,
                             Sec. 6653(a),
  Year         Deficiency   I. R. C. 1954

  1965 ......  $ 2,013.94      $100.69
  1966 ......   13,697.44       684.87

The principal issue is whether two apartment houses owned by petitioner Peter R. Shibley...

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