McCOY v. COMMISSIONER

Docket No. 12076-78.

76 T.C. 1027 (1981)

NORMAN E. McCOY AND MARY LOUISE McCOY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1981.


Attorney(s) appearing for the Case

Norman E. McCoy, pro se.

Marc J. Winter, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined the following income tax deficiencies and additions to tax against each of the petitioners, husband and wife:1

                             Additions to tax, I.R.C. 1954     
  Year    Deficiency    Sec. 6651(a)    Sec. 6653(a)   Sec. 6654
  1973        $971        $171.28           $48.55   ...

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