1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 54 T.C.M.
  5. 54 T.C.M. 905 (1987)
 

J.L. INDUSTRIES, INC. v. COMMISSIONER

Docket Nos. 4011-86, 7886-86.

54 T.C.M. 905 (1987)

T.C. Memo. 1987-531

J.L. Industries, Inc. v. Commissioner. James L. Layton and Amy S. Layton v. Commissioner.

United States Tax Court.

Filed October 19, 1987.

Attorney(s) appearing for the Case

Alan F. Segal, 33 W. Monroe St., Chicago, Ill., for the petitioners. John L. Comeau, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

In these consolidated cases, respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                      Additions to Tax
                                           I.R.C.
Docket No.        Year   Deficiency   Section 6653(b)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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