SHOTMEYER v. COMMISSIONER

Docket Nos. 2253-78, 2254-78.

40 T.C.M. 589 (1980)

T.C. Memo. 1980-238

Henry Shotmeyer and Charlotte Shotmeyer v. Commissioner. Shotmeyer Bros. Petroleum Corp. v. Commissioner.

United States Tax Court.

Filed July 8, 1980.


Attorney(s) appearing for the Case

Francis X. McCormick and Bruce P. Ogden, 184 Elm St., Westfield, N.J., for the petitioners. Robert H. Williams, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

In statutory notices of deficiencies dated December 20, 1977 respondent determined deficiencies in income taxes as follows:

Henry and Charlotte Shotmeyer
Docket No. 2253-78

      Year                     Amount

      1973 .................. $ 4,548
      1974 ..................   5,256
      1975 ..................  11,671

Shotmeyer Bros. Petroleum Corp.
Docket No. 2254-78...

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