Legal Opinion
Berg v. Commissioner
United States Tax Court
Decided May 24, 1989No. Docket No. 38955-86Unpublished
1Opinion of the Court
LESTER DEE BERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berg v. Commissioner
Docket No. 38955-86.
United States Tax Court
T.C. Memo 1989-252; 1989 Tax Ct. Memo LEXIS 252; 57 T.C.M. (CCH) 506; T.C.M. (RIA) 89252;
May 24, 1989.
Lester Dee Berg, pro se.
Jeffrey L. Heinkel and Peter D. Bakutes, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 3,028,541.49 in petitioner's Federal income tax for 1981 and additions to tax under sections 6651(a)(1), 6653(a)(1), and 6653(a)(2) of $ 757,135.00, $ 151,463.00, and 50 percent…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Emmons v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.