1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 1236 (1978)
 

CHURCH v. COMMISSIONER

Dockets Nos. 7682-74, 6206-76, 10990-76.

37 T.C.M. 1236 (1978)

T.C. Memo. 1978-295

Walter L. Church and Estate of Elinor F. Church, Deceased, Walter L. Church, Jr., Executor v. Commissioner.

United States Tax Court.

Filed July 31, 1978.

Attorney(s) appearing for the Case

Stephen J. Oppenheim and Morris J. Oppenheim, 601 Bangs Ave., Asbury Park, N.J., for the petitioners. William M. Gross, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in Federal income taxes and fraud penalties as follows:

                                                  Addition to tax
  Docket                                            under sec.
    No.      Year                   Deficiency       6653(b)1        Total

   7682-74   1967 ................. $ 4,787.92      $ 2,393.96...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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