1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 904 (1977)
 

RUNNINGS v. COMMISSIONER

Docket No. 7988-76.

36 T.C.M. 904 (1977)

T.C. Memo. 1977-214

John J. Runnings and Louise Ann Runnings v. Commissioner.

United States Tax Court.

Filed July 13, 1977.

Attorney(s) appearing for the Case

John J. Runnings and Louise Ann Runnings, 2713 N.E. 94th St., Seattle, Wash., pro se. Thomas N. Tomashek, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case is before the Court on respondent's motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure.

Respondent determined the following deficiency in petitioners' Federal income tax and additions to tax:

                           Addition to    Addition to
                            Tax Sec.       Tax Sec.
  Year        Deficiency    6651(a)        6653(a)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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