1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 74 T.C.M.
  5. 74 T.C.M. 1100 (1997)
 

BLANTON v. COMMISSIONER

Docket No. 2007-85.

74 T.C.M. 1100 (1997)

T.C. Memo. 1997-496

Leonard Ray Blanton and Betty Blanton v. Commissioner.

United States Tax Court.

Filed November 5, 1997.

Attorney(s) appearing for the Case

D. Bruce Shine, and Donald F. Mason, Jr., Kingsport, Tenn., for the petitioners. Robert J. Misey, Jr., and John Lancaster, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a $10,078 deficiency in petitioners' joint Federal income tax for 1978 and a $7,586 addition to tax for fraud pursuant to section 6653(b)1

After concessions,2 the issues for decision are: (1) Whether income petitioner reported as a sale of a partnership interest was really ordinary income in the form of a $15,000 finder...

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