WILLIAMS v. COMMISSIONER

Docket No. 4759-74.

35 T.C.M. 919 (1976)

T.C. Memo. 1976-212

Jackie R. Williams and Rosella M. Williams v. Commissioner.

United States Tax Court.

Filed June 30, 1976.


Attorney(s) appearing for the Case

Walter L. Mims, 1010 Massey, Birmingham, Ala., and James E. Roberts, for the petitioners. Roy S. Fischbeck, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the years and in the amounts as follows:

                                    Additions
  Tax Year                           to Tax
  Ended December                   Sec. 6653(b),
  31                  Deficiency  I. R. C. 1954
                        

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