Legal Opinion
Horner v. Commissioner
United States Tax Court
Decided September 6, 1994No. Docket No. 18683-92Unpublished
1Opinion of the Court
CAROL JUNE HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Horner v. Commissioner
Docket No. 18683-92
United States Tax Court
T.C. Memo 1994-447; 1994 Tax Ct. Memo LEXIS 452; 68 T.C.M. (CCH) 664;
September 6, 1994, Filed
Decision will be entered under Rule 155.
Carol June Horner, pro se.
For respondent: Elaine L. Sierra.
RAUM
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined income tax deficiencies and additions to tax in the following amounts for the years listed below:
Additions to Tax
Sec.
Sec.
Sec.
Year
Deficiency
6651(a)(1)
6653(a)(1)
6653(a)(2)
1983
$ 19,075
$ 4,769
$ 954
*
1984
21…
2Cases cited12 opinions
- 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
- United States v. MitchellSupreme Court of the United States · 1971
- 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
7 more not listed; retrieve them via the Exa API.