1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 1311 (1983)
 

LEWIS v. COMMISSIONER

Docket No. 7485-77.

46 T.C.M. 1311 (1983)

T.C. Memo. 1983-547

Alphonse Lewis, Jr. v. Commissioner.

United States Tax Court.

Filed September 7, 1983.

Attorney(s) appearing for the Case

Alphonse Lewis, Jr., pro se, 510 McKay Tower, Grand Rapids, Mich. F. Michael Kovach, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency in petitioner's income tax for 1973 in the amount of $3,287.40 and an addition to tax under section 6653(b)1 in the amount of $1,643.70. The deficiency was based in part upon respondent's determination that petitioner had omitted from his return the sum of $7,500 received as rental income during 1973. Respondent contends that the part of...

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