HARRIS v. COMMISSIONER

Docket No. 26788-84.

55 T.C.M. 769 (1988)

T.C. Memo. 1988-195

Albert F. Harris and Phyllis K. Harris v. Commissioner.

United States Tax Court.

Filed May 3, 1988.


Attorney(s) appearing for the Case

E. Norman Graham, P.O. Box 1829, Grunsboro, N.C., for the petitioners. Frank D. Armstrong, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

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

                                        Addition to Tax
   Taxable Year Ended     Deficiency   Section 6653(a)1

   December 31, 1979      $33,389         $1,669
   December 31...

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