1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 12 (1974)
 

HOWARD v. COMMISSIONER

Docket No. 1098-72.

33 T.C.M. 12 (1974)

T.C. Memo. 1974-3

Alvis W. Howard and Jean S. Howard v. Commissioner.

United States Tax Court.

Filed January 9, 1974.

Attorney(s) appearing for the Case

Alvis W. Howard, pro se, 1203 S. Market St., Pascagoula, Miss., and 810 Stanhope, N.E., Huntsville, Ala. Frank Simmons, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax and an addition to tax as follows:

                              Addition to tax
  Taxable Year         Deficiency   Sec. 6653(a)

      1967 ........... $443.44       $22.17

The issues presented for our consideration are: (1) Whether the petitioner's basis in certain real estate was less than the price for which...

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