1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 1706 (1981)
 

EDWARDS v. COMMISSIONER

Docket No. 19153-80.

42 T.C.M. 1706 (1981)

T.C. Memo. 1981-669

Monte R. Edwards and Eleanor M. Edwards v. Commissioner.

United States Tax Court.

Filed November 19, 1981.

Attorney(s) appearing for the Case

Monte R. Edwards, pro se, Seattle, Wash. Milton J. Carter, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $19,597 in petitioner's income tax for 1976 and an addition to tax in the amount of $979.85 under section 6653(a).1 The only issue for decision is whether the notice of deficiency was timely issued under sections 6501(a) and 7609(e).

Findings of Fact

Petitioners Monte R. Edwards and Eleanor M. Edwards...

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