1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 40 (1977)
 

RUTLAND v. COMMISSIONER

Docket No. 6438-74.

36 T.C.M. 40 (1977)

T.C. Memo. 1977-8

Hubert Rutland and Ruth Rutland v. Commissioner.

United States Tax Court.

Filed January 17, 1977.

Attorney(s) appearing for the Case

Michel G. Emmanuel, Michael D. Annis, 20th Floor, Exchange National Bank Bldg., Tampa, Fla. and Joseph D. Edwards, for the petitioners. Donald W. Williamson, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years ending June 30, 1968 and 1969 in the amounts of $45,497.07 and $67,650.10, respectively, and additions to tax under section 6653(a), I.R.C. 19541 of $2,274.85 and $3,382.51, respectively.2

Some of the issues raised by the pleadings have been disposed...

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