1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 1847 (1978)
 

JONES v. COMMISSIONER.

Docket No. 8186-76.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-454

Marcellia Jones v. Commissioner.

United States Tax Court.

Filed November 14, 1978.

Attorney(s) appearing for the Case

Marcellia Jones, pro se, 5315 Wakefield St., Philadelphia, Pa. Edward I. Foster, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $1,918.64 deficiency in petitioner's income tax for 1972, plus an addition to the tax for fraud under section 6653(b)1 of $959.32.

The sole issue presented in this case is whether petitioner is subject to the fraud penalty.

Findings of Fact

Petitioner was a resident of Pennsylvania when she filed her petition. She filed her...

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