1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 1479 (1978)
 

MURRAY v. COMMISSIONER

Docket No. 10342-75.

37 T.C.M. 1479 (1978)

T.C. Memo. 1978-352

Nelson A. Murray v. Commissioner.

United States Tax Court.

Filed September 7, 1978.

Attorney(s) appearing for the Case

W. Robinson Frazier, William R. Frazier and Samuel L. Payne, for the petitioner. William R. McCants, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in the income tax of the petitioner for the calendar taxable year of 1972 in the amount of $29,611.83, together with an addition to the tax of $1,480.59 under section 6653(a).1 Respondent subsequently conceded petitioner is not liable for the addition to the tax. Because of concessions made by the parties, the issue remaining for decision...

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