1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 1254 (1985)
 

NEIL v. COMMISSIONER

Docket No. 26310-83.

50 T.C.M. 1254 (1985)

T.C. Memo. 1985-520

Garnett W. and Dorothy M. Neil v. Commissioner.

United States Tax Court.

Filed October 2, 1985.

Attorney(s) appearing for the Case

Garnett W. Neil and Dorothy M. Neil, pro se, San Diego, Calif. Miles D. Friedman, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                            Addition to Tax
   Year       Deficiency     Sec. 6653(a)1

   1980 ....    $3,344         $172.15
   1981 ....     3,413          170.65

The issues for our decision are: (1) whether petitioners are entitled to a charitable...

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