1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 787 (1976)
 

BELL v. COMMISSIONER

Docket No. 1210-75.

35 T.C.M. 787 (1976)

T.C. Memo. 1976-179

James Bell v. Commissioner.

United States Tax Court.

Filed June 8, 1976.

Attorney(s) appearing for the Case

Joseph I. Stone, for the petitioner, 277 Broadway, New York City, N.Y. Richard M. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1971 in the amount of $96,900.24 and an addition to tax for negligence under section 6653(a), I.R.C. 1954,1 in the amount of $4,845.01.

The issues for decision are: (1) Whether petitioner realized taxable income from gambling in the amount of $146,740 or any portion thereof in excess...

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