1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 650 (1983)
 

BRECKENRIDGE v. COMMISSIONER

Docket No. 8485-79.

45 T.C.M. 650 (1983)

T.C. Memo. 1983-66

Don Breckenridge and estate of Marye M. Breckenridge, deceased, Jan French, Independent Personal Representative v. Commissioner.

United States Tax Court.

Filed February 2, 1983.

Attorney(s) appearing for the Case

Edward B. Goodrich, 800 Union Bank Bldg., Grand Rapids, Mich., for the petitioners, Clyde W. Mauldin, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to the tax as follows:

                                Addition to Tax
  Year            Deficiency     Sec. 6653(a)1

  1972 .......    $  4,106.57     $  205.33
  1973 .......     361,937.60     18,096.88

Respondent conceded the 1972 deficiency,

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