1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 796 (1983)
 

WELLS v. COMMISSIONER

Docket Nos. 7832-79, 7833-79.

47 T.C.M. 796 (1983)

T.C. Memo. 1983-788

Samuel Wells v. Commissioner. Samuel Wells and Ann Wells v. Commissioner.

United States Tax Court.

Filed December 29, 1983.

Attorney(s) appearing for the Case

Marvin J. Garbis, 1001 Keyser Bldg., Baltimore, Md., and Carolyn J. McElroy, for the petitioners. Daniel J. Wiles, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $250,760.40, and an addition to tax pursuant to section 6653(b)1 of $125,380.20 for Samuel Wells' 1971 tax year, deficiencies of $253,497.33 and $250,170.37, respectively, for the 1972 and 1973 tax years of Samuel Wells and Ann Wells, and additions to tax pursuant to section 6653(b) of $126,748.66 and $125,085.18, respectively, for...

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