1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 1849 (1978)
 

FRANK v. COMMISSIONER

Docket No. 1850-77.

37 T.C.M. 1849 (1978)

T.C. Memo. 1978-477

Valerian J. Frank v. Commissioner.

United States Tax Court.

Filed November 29, 1978.

Attorney(s) appearing for the Case

Valerian J. Frank, pro se, North Redwood, Minn. Dale L. Newland, for respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1972 and an addition to tax for negligence under section 6653(a), I.R.C. 1954,1 in the amount of $44.20. Petitioner agreed to the deficiency for 1972 and that is not in dispute. Respondent also determined a deficiency in petitioner's income tax for the year 1975 in the amount of $37.73 because petitioner...

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