1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 1277 (1982)
 

McCOY v. COMMISSIONER

Docket No. 16909-81.

44 T.C.M. 1277 (1982)

T.C. Memo. 1982-570

Patrick W. McCoy v. Commissioner.

United States Tax Court.

Filed September 29, 1982.

Attorney(s) appearing for the Case

Patrick W. McCoy, pro se, Lander, Wyo. Robert M. Hallmark, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1979 in the amount of $4,289.63 (including self-employment tax of $1,260.63) and additions to the tax under section 6651(a)1 in the amount of $486.41, under section 6653(a) in the amount of $214.48, and under section 6654 in the amount of $58.87. The issues are (1) whether respondent's determination...

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