CASH AND LINCOLN FENCE COMPANY v. COMMISSIONER

Docket Nos. 4388-80, 4389-80.

44 T.C.M. 110 (1982)

T.C. Memo. 1982-331

Cash and Lincoln Fence Company, a California Corporation v. Commissioner. Edgar C. Cash and Josephine Cash v. Commissioner.

United States Tax Court.

Filed June 15, 1982.


Attorney(s) appearing for the Case

Timothy R. Nibler, Security Bank Bldg., Fresno, Calif., for the petitioners. Henry E. O'Neill, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined the following deficiencies and additions to tax against petitioners for the years indicated:

                                                                Addition
                                    Tax Year  Deficiency in      to Tax,        I.R.C. 1954
           Petitioner                Ended     Income Tax      Sec. 6653(a)    Sec. 6653(b)1...

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