1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 575 (1988)
 

HOWARD v. COMMISSIONER

Docket No. 2169-85.

55 T.C.M. 575 (1988)

T.C. Memo. 1988-148

William W. and Marion E. Howard v. Commissioner.

United States Tax Court.

Filed April 11, 1988.

Attorney(s) appearing for the Case

Randy C. Irvine, Lukenville Enterprises, Sacramento, Calif., for the petitioners. Janice M. Fallman, for the respondent.

Memorandum Opinion

PARR, Judge:

By his notice of deficiency dated October 26, 1984, respondent determined a deficiency in petitioners' income tax for 1980 in the amount of $11,165.75 and an addition to tax under section 6651(a)1 in the amount of $1,570.19. By amended answer respondent alleges an increased deficiency of $700 and an increased section 6651(a) addition of $175.

After mutual concessions, the issue for decision...

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