LEON v. COMMISSIONER

Docket No. 2257-78.

42 T.C.M. 1060 (1981)

T.C. Memo. 1981-505

Flora Leon v. Commissioner.

United States Tax Court.

Filed September 14, 1981.


Attorney(s) appearing for the Case

Richard L. Wolk and Milton Silverman, 17117 W. Nine Mile, Southfield, Mich., for the petitioner. William F. Garrow, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in Federal income taxes for the taxable years 1973 and 1974 in the amounts of $85,445.92 and $34,944.40, respectively, and an addition to the tax under section 6653(b)1 for the year 1973 in the amount of $42,722.96. Petitioner and her then husband filed joint tax returns for those years.2 In his answer to the...

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