1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 320 (1980)
 

APPLEGATE v. COMMISSIONER

Docket No. 7806-78.

41 T.C.M. 320 (1980)

T.C. Memo. 1980-497

Mary L. Applegate v. Commissioner.

United States Tax Court.

Filed November 5, 1980.

Attorney(s) appearing for the Case

Mary L. Applegate, pro se, Las Vegas, Nev. Cynthia J. Olson, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,526.12 in petitioner's Federal income tax for the year 1975 and an addition to tax of $126.31 under section 6653(a).1

Respondent made certain concessions at the trial. The issues remaining for decision are (1) whether the petitioner understated her tip income for the year 1975...

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