Legal Opinion
O'Rourke v. Commissioner
United States Tax Court
Decided March 26, 1990No. Docket No. 26488-87UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM B. O'ROURKE AND NANCY N. O'ROURKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Rourke v. Commissioner
Docket No. 26488-87
United States Tax Court
T.C. Memo 1990-161; 1990 Tax Ct. Memo LEXIS 143; 59 T.C.M. (CCH) 228; T.C.M. (RIA) 90161;
March 26, 1990
Leonard J. Seraphin, for the petitioners.
Elaine Geer, for the respondent.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6651(a)(1) 1
Sec. 6653(a)(1)
Sec. 6653(a)(2)
1981
$ 11,633
$ 3,175
2Cases cited22 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- Roberts v. CommissionerUnited States Tax Court · 1974
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Recklitis v. CommissionerUnited States Tax Court · 1988
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Logie v. CommissionerUnited States Tax Court · 1998