WHITFIELD v. COMMISSIONER

Docket No. 4898-69.

31 T.C.M. 654 (1972)

T.C. Memo. 1972-139

Martha G. Whitfield v. Commissioner.

United States Tax Court.

Filed June 28, 1972.


Attorney(s) appearing for the Case

Claude L. Rowe Security Bk. Bldg., Fresno, Calif., and Lucius Powers, for the petitioner. Albert L. Sandlin and Allan D. Teplinsky, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1951 through 1959 and additions to such tax under sections 293(b) and 294(d)(1)(A), Internal Revenue Code of 1939, and section 6653(b), Internal Revenue Code of 1954, as follows:

_________________________________________________________________________________________
                                         ...

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