1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 30 T.C.M.
  5. 30 T.C.M. 393 (1971)
 

MORRELL v. COMMISSIONER

Docket No. 1334-69.

30 T.C.M. 393 (1971)

T.C. Memo. 1971-99

James W. Morrell and Joan Morrell v. Commissioner.

United States Tax Court.

Filed May 6, 1971.

Attorney(s) appearing for the Case

Robert R. Carney, Norman A. Phillips and Ralph R. Bailey, 17th Fl., Standard Plaza, 1100 S. W. 6th Ave., Portland, Ore., for the petitioners. Stephen E. Silver, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

In his notice of deficiency respondent determined deficiencies, overassessments and additions to tax as follows:

                                         Section
                                       6653(b)1
                    Deficiency           Additions
  Year          or (Overassessment)      to tax

  1961 ...........    $ (66.27)       $  761.36...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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