1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 752 (1981)
 

SCHAEFFER v. COMMISSIONER

Docket No. 9266-76.

41 T.C.M. 752 (1981)

T.C. Memo. 1981-27

Milton T. Schaeffer and Joan H. Schaeffer v. Commissioner.

United States Tax Court.

Filed January 27, 1981.

Attorney(s) appearing for the Case

William H. Lawson, Jr., One Commerce Sq., Memphis, Tenn., for the petitioners. Wesley J. Lynes and Joel Gerber, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' 1973 Federal income tax in the amount of $92,662.95. He further determined an addition to petitioners' tax under section 6651(a)(1), Internal Revenue Code of 1954,1 in the amount of $4,633.15. After concessions (including respondent's concession with regard to the negligence penalty), the sole issue remaining for our...

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