1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 39 T.C.M.
  5. 39 T.C.M. 201 (1979)
 

ESTATE OF SWEENEY v. COMMISSIONER

Docket Nos. 8293-76, 276-78.

39 T.C.M. 201 (1979)

T.C. Memo. 1979-387

Estate of J. Shirley Sweeney, Deceased, Jane A. Sweeney, Independent Executrix, and Jane A. Sweeney v. Commissioner. Estate of J. Shirley Sweeney, Deceased, Jane A. Sweeney, Executrix, and Jane A. Sweeney, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed September 19, 1979.

Attorney(s) appearing for the Case

Donald J. Forman, 820 Hartford Bldg., Dallas, Tex., for the petitioners. William P. Hardeman, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax under section 6653(a), I.R.C. 1954,1 for the years and in the amounts as follows:

                 Deficiencies   Addition to Tax
                      in         I. R. C. 1954
  Year            Income Tax    (Sec. 6653(a))

  1972 .......    $2,353.12       $117.69
  1973 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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