1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 609 (1980)
 

GRANT v. COMMISSIONER

Docket No. 8495-76.

40 T.C.M. 609 (1980)

T.C. Memo. 1980-242

M. Leslie Grant and Alice M. Grant v. Commissioner.

United States Tax Court.

Filed July 9, 1980.

Attorney(s) appearing for the Case

Lester A. West, 2702 Cuesta Rd., Santa Barbara, Calif. for the petitioners. James D. Vandever, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

For the taxable year 1971, respondent determined a deficiency in petitioners' income tax in the amount of $43,193.83 and also asserted additions to tax under sections 6651(a) and 6653(a)1 in the respective amounts of $9,111.21 and $2,172.24. Concessions having been made, the issues for determination are:

(1) Whether LAM, a partnership in which petitioner M. Leslie Grant...

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