HARDER v. COMMISSIONER

Docket No. 29543-84.

60 T.C.M. 179 (1990)

T.C. Memo. 1990-371

Victor Harder and Margaret Harder, Deceased v. Commissioner.

United States Tax Court.

Filed July 23, 1990.


Attorney(s) appearing for the Case

James H. Watkins, Fresno, Calif., for the petitioners. Peter Bakutes, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In his notice of deficiency, respondent determined that Victor and Margaret Harder were liable for deficiencies and an addition to tax as follows:

                                        Additional Tax
Year                      Deficiency   Section 6653(a)1

1979 ..................     $61,082        $3,054
1980 .............

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