Risman v. Commissioner
United States Tax Court
Held: On the facts of this case, petitioners' remittance accompanying a Form 4868 for 1981 is deemed to be a deposit, not a payment of tax.
1Opinion of the Court
ROBERT B. RISMAN AND ELEANOR RISMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Risman v. Commissioner
Docket No. 11429-91
United States Tax Court
100 T.C. 191; 1993 U.S. Tax Ct. LEXIS 13; 100 T.C. No. 13;
March 16, 1993, Filed
Held: On the facts of this case, petitioners' remittance accompanying a Form 4868 for 1981 is deemed to be a deposit, not a payment of tax.
Robert B. Risman and Eleanor Risman, pro sese.
For respondent: Marvis A. Knospe.
SWIFT
SWIFT
SWIFT, Judge: Respondent determined deficiencies in petitioners' joint Federal income taxes and additions to tax as follows:
Additions…
2Cases cited15 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Crocker v. CommissionerUnited States Tax Court · 1989
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Busser v. United StatesCourt of Appeals for the Third Circuit · 1942
- Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel v. United StatesCourt of Appeals for the Sixth Circuit · 1970
10 more not listed; retrieve them via the Exa API.