1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 1166 (1983)
 

ADKINS v. COMMISSIONER

Docket No. 24124-81.

46 T.C.M. 1166 (1983)

T.C. Memo. 1983-506

James O. Adkins and Joyce R. Adkins v. Commissioner.

United States Tax Court.

Filed August 22, 1983.

Attorney(s) appearing for the Case

James O. Adkins and Joyce R. Adkins, pro se, Germanton, N.C. James E. Grey, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1978 of $5,687 and imposed additions to tax in the amount of $2,843.50 under section 6653(b).1 In his answer, respondent asserted that in the event petitioners are not liable for additions to tax under section 6653(b), then additions to tax should be imposed under section 6653(a) in the amount...

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