BROWNING v. COMMISSIONER

Docket No. 3762-72.

33 T.C.M. 429 (1974)

T.C. Memo. 1974-80

Lester E. Browning and Velette Browning v. Commissioner.

United States Tax Court.

Filed March 28, 1974.


Attorney(s) appearing for the Case

Charles W. Gabler, P.O. Box 127, Huntington Park, Calif., for the petitioners. Alan R. Herson, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $7,116.32 and $9,304.29 for the years 1967 and 1968, respectively. Respondent also determined that part of the above underpayments was due to negligence or intentional disregard of rules and regulations and asserted 5-percent additions to tax under section 6653(a) of $355.82 for 1967 and $465.21 for 1968. Petitioners do not contest the merits of the...

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