ENTERLINE v. COMMISSIONER

Docket Nos. 8101-78, 7438-78.

40 T.C.M. 454 (1980)

T.C. Memo. 1980-200

Fredric Enterline v. Commissioner. Virginia G. Enterline v. Commissioner.

United States Tax Court.

Filed June 12, 1980.


Attorney(s) appearing for the Case

William G. Boyle, 1400 Frick Bldg., for petitioner Fredric Enterline and Lawrence P. Galie, Law & Fin. Bldg., Pittsburgh, Pa., for petitioner Virginia Enterline. Michael A. Yost, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

In a joint statutory notice of deficiency dated April 12, 1978 respondent determined deficiencies in income taxes and additions thereto as follows:

                              Addition to Tax
  Year          Deficiency     Sec. 6653(b)     Total

  1971 ......    $11,012         $ 5,506      $16,518
  1972 ......     18,548       ...

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