McCABE v. COMMISSIONER

Docket No. 2502-82.

46 T.C.M. 390 (1983)

T.C. Memo. 1983-325

John F. and Edna McCabe v. Commissioner.

United States Tax Court.

Filed June 7, 1983.


Attorney(s) appearing for the Case

John F. McCabe, pro se, Albuquerque, N.M. Gary A. Benford, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,262.50 in petitioners' Federal income tax for 1979 and an addition to tax under section 6653(a)1 in the amount of $63.12.

The issues for decision are:

1. Whether petitioners understated their 1979 gross income attributable to (a) interest of $103.41, (b...

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