Legal Opinion
Adams v. Commissioner
United States Tax Court
Decided April 26, 1982No. Docket Nos. 11273-77, 3142-79UnpublishedCited by 1 opinion
1Opinion of the Court
JOE J. ADAMS and ANASTASIA ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Adams v. Commissioner
Docket Nos. 11273-77, 3142-79
United States Tax Court
T.C. Memo 1982-223; 1982 Tax Ct. Memo LEXIS 529; 43 T.C.M. (CCH) 1203; T.C.M. (RIA) 82223;
April 26, 1982.
Joe J. Adams, pro se.
Francis J. Emmons, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Year
Deficiency
§ 6651(a) 1
§ 6653(a)
1973 2
$ 537.58
$ 134.40
1974 2
532.78
133.20
1975
378.78
18.94
$…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Giddio v. CommissionerUnited States Tax Court · 1970
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pascoe v. United States ex rel. Internal Revenue Service (In re Pascoe)United States Bankruptcy Court, D. Wyoming · 1997