1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 909 (1984)
 

CARTER v. COMMISSIONER

Docket No. 1189-82.

48 T.C.M. 909 (1984)

T.C. Memo. 1984-443

Alfred J. Carter, Jr., and Clarice L. Carter v. Commissioner.

United States Tax Court.

Filed August 15, 1984.

Attorney(s) appearing for the Case

H. Randolph Fallin, for the petitioners. Max Boyer, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1979 in the amount of $70,170 and an addition to tax under section 6653(a)1 in the amount of $3,509. The deficiency is based on the failure to report for income tax purposes the sum of $150,000 allegedly derived from participation in the smuggling of marijuana into the United States from...

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