1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 820 (1981)
 

COLE v. COMMISSIONER

Docket No. 12698-78.

41 T.C.M. 820 (1981)

T.C. Memo. 1981-48

Daniel W. Cole and Carolyn O. Cole v. Commissioner.

United States Tax Court.

Filed February 9, 1981.

Attorney(s) appearing for the Case

Donald B. Brown, 4960 Hamilton Ave., San Jose, Calif., for the petitioners. Peter D. Bakutes, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioners' 1975 income tax of $5,773, plus an addition to tax for negligence under section 6653(a)1 of $288.65. The issues for decision are:

1. Whether the purported conveyance by petitioner Daniel W. Cole of his lifetime services to a family trust effectively shifted the incidence of taxation on compensation paid to him but transferred...

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