1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 1764 (1977)
 

BAZEN v. COMMISSIONER

Docket No. 3995-76.

36 T.C.M. 1764 (1977)

T.C. Memo. 1977-431

LaVerne Bazen and Pansy Bazen v. Commissioner.

United States Tax Court.

Filed December 27, 1977.

Attorney(s) appearing for the Case

Robert B. Clarkson, 19 E. Calhoun, Sumter, S.C., for the petitioners. Stanley H. Smith, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1972 in the amount of $1,272.65 and an addition to tax under section 6653 (a)1 for that year in the amount of $63.63. The issues for decision in the instant case are as follows:

1. Whether, applying the source and application funds method of reconstructing income, the petitioners understated...

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