1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 132 (1972)
 

WATSON v. COMMISSIONER

Docket No. 2253-65.

31 T.C.M. 132 (1972)

T.C. Memo. 1972-36

Joe F. Watson and Vivian Watson v. Commissioner.

United States Tax Court.

Filed February 16, 1972.

Attorney(s) appearing for the Case

B. Gerard Hartzog, for the petitioners. Charles B. Sklar, for the respondent.

Memorandum Opinion

HOYT, Judge:

The respondent by notice of deficiency dated April 14, 1965, determined deficiencies in petitioners' income tax and additions to tax for the taxable years 1961, 1962 and 1963 as follows:

                               Additions to Tax
                              Under Sec. 6653(b)
  Year           Deficiency     I.R.C. 1954
_________________________________________________
  1961 ........ $8,167.37      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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