Legal Opinion
Kerr v. Commissioner
United States Tax Court
Decided March 22, 1990No. Docket No. 31392-86Unpublished
1Opinion of the Court
JAMES A. KERR, JR. AND ERIKA S. KERR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kerr v. Commissioner
Docket No. 31392-86
United States Tax Court
T.C. Memo 1990-155; 1990 Tax Ct. Memo LEXIS 179; 59 T.C.M. (CCH) 193; T.C.M. (RIA) 90155;
March 22, 1990
James A. Kerr, Jr., pro se.
Jose A. Bonau, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies and additions to tax against petitioners as follows:
Additions To Tax
Year
Deficiency
1Section 6653(b) or (b)(1)
Section 6653(b)(2)
Section 6661
1981
$ 41,873.94
$ 22,197.97
NA
-0-
1982
$ 11,292.62
$…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
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