JCAJ INVESTMENTS, INC. v. COMMISSIONER

Docket No. 1775-78.

38 T.C.M. 138 (1979)

T.C. Memo. 1979-34

JCAJ Investments, Inc. v. Commissioner.

United States Tax Court.

Filed January 24, 1979.


Attorney(s) appearing for the Case

Barry Lederman and Carlton Howard, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent has filed a motion for summary judgment in this case which involves a deficiency in the amount of $24,107.89 determined in petitioner's Federal income tax and an addition to tax under section 6653(b)1 in the amount of $12,053.95 for the fiscal year ended October 31, 1973. Petitioner has made no response to the motion.

The only issue is whether the facts of record are sufficient...

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