1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 227 (1978)
 

GRAY v. COMMISSIONER

Docket No. 4675-76.

37 T.C.M. 227 (1978)

T.C. Memo. 1978-44

Joseph E. Gray and Amanda I. Gray v. Commissioner.

United States Tax Court.

Filed January 30, 1978.

Attorney(s) appearing for the Case

John P. Collins, for the petitioners. Thomas P. Dougherty, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax under section 6653(a):1

                           Addition to Tax
  Year         Deficiency   Sec. 6653(a)

  1971 ....... $1,495.53       $74.78
  1972 .......  1,955.53        97.78

A concession has been made by petitioners on a separate...

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