1. Home
  2. Browse Decisions
  3. T.C.
  4. 56 T.C.
  5. 56 T.C. 378 (1971)
 

JOSS v. COMMISSIONER

Docket No. 4031-69.

56 T.C. 378 (1971)

HERBERT I. JOSS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 18, 1971.

Attorney(s) appearing for the Case

Jerrold M. Facktor, for the petitioner.

James F. Hanley, Jr., for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1963 in the amount of $5,266.93 and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $263.35.

The issues for decision are:

(1) Whether petitioner's former wife received $23,000 of taxable income which she and petitioner failed to include in their joint Federal income tax return for the calendar...

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