McQUISTON v. COMMISSIONER

Docket No. 7290-70.

36 T.C.M. 872 (1977)

T.C. Memo. 1977-207

J.H. McQuiston and Dorothy T. McQuiston v. Commissioner.

United States Tax Court.

Filed July 6, 1977.


Attorney(s) appearing for the Case

Michael F. Frye, for the petitioners. Clifford C. Larson, for the respondent.


Memorandum Opinion

STERRETT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1967 and 1968 in the amounts of $6,165.40 and $3,734.03, respectively. Respondent also determined that petitioners were liable for an addition to tax pursuant to section 6654(a), I.R.C. of 1954, in the amount of $306.40 for the taxable year 1967.

Due to concessions by...

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