1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 719 (1977)
 

McIVER v. COMMISSIONER

Docket No. 8579-75.

36 T.C.M. 719 (1977)

T.C. Memo. 1977-174

Jerry W. McIver and Jamaine L. McIver v. Commissioner.

United States Tax Court.

Filed June 8, 1977.

Attorney(s) appearing for the Case

Jerry W. McIver, pro se, 1150 N. Lake Elbert Dr., Winter Haven, Fla. Stuart B. Kalb, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' 1973 Federal income taxes, and additions to tax, as follows:

                                Additions to Tax,
                                  I. R. C. 1954
  Year         Deficiency    Sec. 6653(a)  Sec. 6651(a)

  1973 ....    $12,130.16       $639.10       $275.50

Due to concessions, the primary issue still in dispute...

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