1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 26 T.C.M.
  5. 26 T.C.M. 742 (1967)
 

SCHMITT v. COMMISSIONER

Docket No. 2712-65.

26 T.C.M. 742 (1967)

T.C. Memo. 1967-159

Karl Schmitt and Elizabeth Schmitt v. Commissioner.

United States Tax Court.

Filed August 2, 1967.

Attorney(s) appearing for the Case

Sheldon Schwartz, 551 5th Ave., New York, N. Y., for the petitioners. Joel Kamens and Richard J. Mandell, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

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

                                    Additions to Tax
                                     — § 6653(a) of
  Year             Deficiency       the 1954 I. R. C.

  1959..........   $1,745.16            $ 87.26
  1960..........    2,524.29             126.22
  1961..........    5...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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