1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 1249 (1983)
 

OLIVE v. COMMISSIONER

Docket No. 6063-76.

45 T.C.M. 1249 (1983)

T.C. Memo. 1983-195

Leon Olive v. Commissioner.

United States Tax Court.

Filed April 11, 1983.

Attorney(s) appearing for the Case

Lee H. Henkel, Jr., Stanley H. Hackett, and Steven A. Cunningham, 230 Peachtree St., N.W., Atlanta, Ga. 30303, for the petitioner. Charles P. Hanfman, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioner's Federal income taxes:

                          Addition to Tax
                           Sec. 6653(b)
  Year         Deficiency  I.R.C. 19541

  1969 ...... $ 54,310.69   $27,155.35
  1970 ......   33,645.05    16,822.52
  1971 ......   77,320.14    38,660.07...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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